3.410 -Exemption for Containers

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
3.410	Exemption for Containers Most containers are exempt from sales tax. These include sales of empty returnable and non-returnable containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling. Origin: M.G.L. c. 64H, S. 6(q) Estimate: $170.0	157.3	162.4	165.2	167.7	170

Key:

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