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

Item DescriptionFY2010 FY2011 FY2012
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:  $94.9 		82.4 89.9 94.9

Key:

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