Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

Sales Tax - All Detail

Fiscal Year 2014 Sales Tax (in Millions)
TAX EXPENDITURE
FY2012
FY2013
FY2014
3.000 - Exempt Entities 393.3 411.5 438.9
3.100 - Exempt Products/Services 1,459.0 1,511.1 1,573.3
3.200 - Exempt, Taxed Under Another Excise 972.6 977.2 1,010.8
3.300 - Exempt Component of a Product or Consumed in Production 880.2 890.0 902.6
3.400 - Exemptions for Specified Uses of Products/Services 937.8 947.2 987.3
3.600 - Miscellaneous Exemptions 118.9 123.3 128.5

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Exempt Entities 393.3 411.5 438.9

View tax item language

item description amount
Exempt Entities 438.9
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 438.6
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 0.1
3.005 Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company 0.2

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Exempt Products/Services 1,459.0 1,511.1 1,573.3

View tax item language

item description amount
Exempt Products/Services 1,573.3
3.101 Exemption for Food 714.5
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 283.4
3.104 Exemption for Medical and Dental Supplies and Devices 477.1
3.105 Exemption for Water 49.8
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 12.4
3.113 Exemption for Breast Pumps included in 3.104

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Exempt, Taxed Under Another Excise 972.6 977.2 1,010.8

View tax item language

item description amount
Exempt, Taxed Under Another Excise 1,010.8
3.201 Exemption for Alcoholic Beverages 116.6
3.202 Exemption for Motor Fuels 750.0
3.203 Exemption for Hotel/Motel Rooms 144.1

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Exempt Component of a Product or Consumed in Production 880.2 890.0 902.6

View tax item language

item description amount
Exempt Component of a Product or Consumed in Production 902.6
3.301 Exemption for Items Used in Making Clothing N.A.
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing 618.1
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 89.4
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 104.3
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 64.6
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 13.8
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 12.5
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Exemptions for Specified Uses of Products/Services 937.8 947.2 987.3

View tax item language

item description amount
Exemptions for Specified Uses of Products/Services 987.3
3.401 Exemption for Electricity 336.4
3.402 Exemption for Fuel Used for Heating Purposes 87.2
3.403 Exemption for Piped and Bottled Gas 148.5
3.404 Exemption for Steam 14.4
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 12.9
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.3
3.408 Exemption for Textbooks 51.9
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 166.9
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 107.7
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 59.3
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.

 

Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Miscellaneous Exemptions 118.9 123.3 128.5

View tax item language

item description amount
Miscellaneous Exemptions 128.5
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 11.5
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 1.1
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 101.1
3.607 Exemption for Publications of Tax-Exempt Organizations 14.8
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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