3.420 -Exemption for Sales of Certain New or Used Buses

Item	Description	FY2010	FY2011	FY2012
3.420	Exemption for Sales of Certain New or Used Buses New and used buses that provide scheduled intra-city local service and are used by common carriers certified by the Department of Telecommunications and Energy are exempt from sales tax. The exemption includes replacement parts, materials and tools used to maintain or repair these buses. Origin: M.G.L. c. 64H, S. 6(aa) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

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