3.404 -Exemption for Steam

Item	Description	FY2010	FY2011	FY2012
3.404	Exemption for Steam Residential steam, steam purchased by businesses with five or fewer employees, and steam purchased for qualified industrial use are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(i) and (qq) Estimate: $14.4	13.9	14.4	14.4

Key:

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