3.109 -Exemption for Cement Mixers

Item	Description	FY2009	FY2010	FY2011
3.109	Exemption for Cement Mixers Concrete mixing units mounted on the back of trucks are exempt from sales tax. Spare parts for such units are also exempt. The truck chassis is subject to sales tax. Origin: M.G.L. c. 64H, S. 6(y) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.