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3.401 -Exemption for Electricity
| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 | 
|---|---|---|---|---|---|---|
| 3.401 | Exemption for Electricity
 Residential electricity, electricity purchased by businesses with five or fewer employees, and electricity purchased for qualified industrial use is exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(i) and (qq) Estimate: $348.4  | 
296.8 | 297.3 | 314.4 | 330.6 | 348.4 | 
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws | 
|---|---|
| ESTIMATES | All estimates are in $ millions. | 
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