3.402 -Exemption for Fuel Used for Heating Purposes

Item	Description	FY2009	FY2010	FY2011
3.402	Exemption for Fuel Used for Heating Purposes Residential heating fuel, heating fuel purchased by businesses with five or fewer employees, and heating fuel purchased for qualified industrial use are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(j) and (qq) Estimate: $83.4	78.4	80.7	83.4

Key:

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