3.410 -Exemption for Containers

Item DescriptionFY2010 FY2011 FY2012
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:  $173.9
159.9 170.2 173.9

Key:

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