Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2013

Governor's Budget Recommendation FY 2013

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Sales Tax - All Detail

Fiscal Year 2013 Sales Tax (in Millions)
TAX EXPENDITURE
FY2011
FY2012
FY2013
3.000 - Exempt Entities 363.7 381.8 408.4
3.100 - Exempt Products/Services 1,403.8 1,454.3 1,511.6
3.200 - Exempt, Taxed Under Another Excise 829.8 933.8 994.9
3.300 - Exempt Component of a Product or Consumed in Production 878.0 883.2 894.8
3.400 - Exemptions for Specified Uses of Products/Services 1,018.3 1,068.4 1,110.4
3.500 - Exempt Not Taxable as Tangible Personal Property 12,591.7 12,735.5 13,354.7
3.600 - Miscellaneous Exemptions 113.2 117.0 122.1

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exempt Entities 363.7 381.8 408.4

View tax item language

item description amount
Exempt Entities 408.4
3.001 Exemption for Sales to the Federal Government N.A.
3.002 Exemption for Sales to the Commonwealth N.A.
3.003 Exemption for Sales to Tax-Exempt Organizations 407.8
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 0.6

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exempt Products/Services 1,403.8 1,454.3 1,511.6

View tax item language

item description amount
Exempt Products/Services 1,511.6
3.101 Exemption for Food 682.7
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 282.0
3.104 Exemption for Medical and Dental Supplies and Devices 448.8
3.105 Exemption for Water 50.5
3.106 Exemption for Newspapers and Magazines 36.0
3.107 Exemption for the American Flag N.A.
3.108 Exemption for Certain Precious Metals N.A.
3.109 Exemption for Cement Mixers N.A.
3.112 Exemption for Aircraft & Aircraft Parts 11.6
3.113 Exemption for Breast Pumps included in 3.104

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exempt, Taxed Under Another Excise 829.8 933.8 994.9

View tax item language

item description amount
Exempt, Taxed Under Another Excise 994.9
3.201 Exemption for Alcoholic Beverages 113.9
3.202 Exemption for Motor Fuels 725.9
3.203 Exemption for Hotel/Motel Rooms 155.1

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exempt Component of a Product or Consumed in Production 878.0 883.2 894.8

View tax item language

item description amount
Exempt Component of a Product or Consumed in Production 894.8
3.301 Exemption for Items Used in Making Clothing N.A.
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing 615.0
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 86.3
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 106.4
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 62.3
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 14.3
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 10.5
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exemptions for Specified Uses of Products/Services 1,018.3 1,068.4 1,110.4

View tax item language

item description amount
Exemptions for Specified Uses of Products/Services 1,110.4
3.401 Exemption for Electricity 306.4
3.402 Exemption for Fuel Used for Heating Purposes 84.2
3.403 Exemption for Piped and Bottled Gas 180.2
3.404 Exemption for Steam 14.4
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 16.2
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.3
3.408 Exemption for Textbooks 26.0
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 157.7
3.411 Exemption for Certain Sales by Typographers, Compositors, Color Separators N.A.
3.412 Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts 222.9
3.417 Exemption for Commuter Boats N.A.
3.418 Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce 0.7
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads 59.4
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.
3.422 Exemption for Telephone Services 41.1

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Exempt Not Taxable as Tangible Personal Property 12,591.7 12,735.5 13,354.7

View tax item language

item description amount
Exempt Not Taxable as Tangible Personal Property 13,354.7
3.501 Nontaxation of Transfers of Real Property 1,997.5
3.502 Nontaxation of Rentals of Real Property 1,690.9
3.503 Nontaxation of Certain Services 9,519.0
3.504 Nontaxation of Internet Access and Related Services 147.2

 

Fiscal Year 2013 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013
Miscellaneous Exemptions 113.2 117.0 122.1

View tax item language

item description amount
Miscellaneous Exemptions 122.1
3.601 Exemption for Casual or Isolated Sales N.A.
3.602 Exemption for Vending Machine Sales N.A.
3.603 Exemption for Certain Meals 10.8
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise N.A.
3.605 Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise 2.5
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 95.7
3.607 Exemption for Publications of Tax-Exempt Organizations 13.2
3.608 Exemption for Gifts of Scientific Equipment N.A.
3.609 Exemption for Vessels or Barges of 50 Tons or Over N.A.
3.610 Exemption for Rental Charges for Refuse Containers N.A.
3.611 Exemption for Honor Trays N.A.

Key:

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

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