3.502 -Nontaxation of Rentals of Real Property

Item DescriptionFY2011 FY2012 FY2013
3.502 Nontaxation of Rentals of Real Property
Rental charges for real property, whether for residential or business purposes, are exempt from sales tax.

Comment: This estimate excludes rentals of hotel/motel rooms, which are separately stated under item 3.203.

Origin:  General exclusion of real property transactions
Estimate:  $1691 		1582.7 1638.1 1690.9

Key:

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