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3.308 -Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production

Item	Description	FY2009	FY2010	FY2011
3.308	Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production Materials, tools, fuels, and machinery, including spare parts, used in agricultural production are exempt from sales tax if they become components of products to be sold or are consumed or directly used in agricultural production. The exemption includes the same items when used for the production of livestock, poultry and animals in research. Also included are seeds and plants used to grow food for human consumption outside the agricultural industry (e.g., by home gardeners). Origin: M.G.L. c. 64H, S. 6(r), (s) and (p) Estimate: $10.4	8.2	10	10.4

Key:

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