| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 3.105 | Exemption for Water
Sales and service of water are exempt from sales tax. Comment: This estimate excludes sales of bottled water, which are included under item 3.101. Origin: M.G.L. c. 64H, S. 6(i) Estimate: $50.5 |
47 | 48.7 | 50.5 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |