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3.303 -Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development

Item	Description	FY2009	FY2010	FY2011
3.303	Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development Materials, tools, fuels and machinery, including spare parts, used in research and development by certified manufacturing or research and development corporations are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(r) and (s) Estimate: $85.4	63.2	79.4	85.4

Key:

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