| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 | 
|---|---|---|---|---|---|---|
| 3.606 | Exemption for Trade-in Allowances for Motor Vehicles and Trailers
 In most cases, motor vehicles and trailers bought in a trade-in transaction are only subject to sales tax on the excess of the purchase price over the amount credited for the trade-in. Origin: M.G.L c. 64H, S. 26, c. 64I, S. 27 Estimate: $127.4  | 
107.1 | 109.5 | 118.9 | 122.9 | 127.4 | 
| ORIGIN | |
| M.G.L. | Massachusetts General Laws | 
|---|---|
| ESTIMATES | All estimates are in $ millions. |