3.004 -Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies

Item DescriptionFY2011 FY2012 FY2013
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:  $0.6 		0.4 0.5 0.6

Key:

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