| Item | Description | FY2011 | FY2012 | FY2013 | FY2014 | FY2015 |
|---|---|---|---|---|---|---|
| 3.105 | Exemption for Water
Sales and service of water are exempt from sales tax. Comment: This estimate excludes sales of bottled water, which are included under item 3.101. Origin: M.G.L. c. 64H, S. 6(i) Estimate: $54.5 |
46.1 | 48 | 51.5 | 52.8 | 54.5 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |