3.420 -Exemption for Sales of Certain New or Used Buses

Item DescriptionFY2011 FY2012 FY2013
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.