| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 |
|---|---|---|---|---|---|---|
| 3.404 | Exemption for Steam
Residential steam, steam purchased by businesses with five or fewer employees, and steam purchased for qualified industrial use are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(i) and (qq) Estimate: $14.4 |
14.4 | 14.4 | 14.4 | 14.4 | 14.4 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |