Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2012

Governor's Budget Recommendation FY 2012

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Exempt Entities


Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt Entities 333.9 354.8 370.7

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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.


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