Exempt Entities
TAX EXPENDITURE | FY2010 | FY2011 | FY2012 |
---|---|---|---|
Exempt Entities | 333.9 | 354.8 | 370.7 |
item | description | amount |
---|---|---|
Exempt Entities | 370.7 | |
3.001 |
Exemption for Sales to the Federal Government
Sales to the federal government are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(d) Estimate: N.A. |
N.A. |
3.002 |
Exemption for Sales to the Commonwealth
Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(d) Estimate: N.A. |
N.A. |
3.003 |
Exemption for Sales to Tax-Exempt Organizations
Non-profit organizations are exempt from sales tax on purchases of goods and services to be used in carrying out their tax-exempt purposes. Comment: This estimate excludes sales of building materials and supplies used in construction contracts, which are covered under item 3.412. Origin: M.G.L. c. 64H, S. 6(e) and (x) Estimate: $369.6 |
369.6 |
3.004 |
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax. Origin: M.G.L. c. 64H, S. 6(ww) Estimate: $1.1 |
1.1 |
Key:
ORIGIN | |
M.G.L. | Massachusetts General Laws |
---|---|
ESTIMATES | All estimates are in $ millions. |
