3.410 -Exemption for Containers

Item DescriptionFY2011 FY2012 FY2013
3.410 Exemption for Containers
Most containers are exempt from sales tax. These include sales of empty returnable and non-returnable containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling.

Origin:  M.G.L. c. 64H, S. 6(q)
Estimate:  $157.7
151.2 154.8 157.7

Key:

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