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3.004 -Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 |
|---|---|---|---|---|---|---|
| 3.004 | Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax. Origin: M.G.L. c. 64H, S. 6(ww) Estimate: $0.3 |
0.3 | 0.4 | 0.3 | 0.3 | 0.3 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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