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3.302 -Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing

Item	Description	FY2009	FY2010	FY2011
3.302	Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing Materials, tools, fuels and machinery, including spare parts, used in manufacturing are exempt from sales tax if they become components of a product to be sold or are consumed or directly used in the manufacturing process. Origin: M.G.L. c. 64H, S. 6(r) and (s) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

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