3.610 -Exemption for Rental Charges for Refuse Containers

Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
3.610 Exemption for Rental Charges for Refuse Containers
Rental charges in connection with service contracts by and between waste service firms and customers for refuse containers or bins are exempt from sales tax when the containers are placed on the customer's premises by the waste service firm.

Origin:  M.G.L. c. 64H, S. 6(ii)
Estimate:  N.A.
N.A. N.A. N.A. N.A. N.A.

Key:

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