3.302 -Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing

Item DescriptionFY2011 FY2012 FY2013
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing
Materials, tools, fuels and machinery, including spare parts, used in manufacturing are exempt from sales tax if they become components of a product to be sold or are consumed or directly used in the manufacturing process.

Origin:  M.G.L. c. 64H, S. 6(r) and (s)
Estimate:  $615.0 		608.9 612 615

Key:

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