3.410 -Exemption for Containers

Item	Description	FY2009	FY2010	FY2011
3.410	Exemption for Containers Most containers are exempt from sales tax. These include sales of empty returnable and non-returnable containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling. Origin: M.G.L. c. 64H, S. 6(q) Estimate: $159.1	121.8	151.1	159.1

Key:

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