| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 | 
|---|---|---|---|---|---|---|
| 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: $54.7  | 
48 | 50.6 | 50.7 | 52.5 | 54.7 | 
| ORIGIN | |
| M.G.L. | Massachusetts General Laws | 
|---|---|
| ESTIMATES | All estimates are in $ millions. |