| Item | Description | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
|---|---|---|---|---|---|---|
| 3.402 | Exemption for Fuel Used for Heating Purposes
Residential heating fuel, heating fuel purchased by businesses with five or fewer employees, and heating fuel purchased for qualified industrial use is exempt from sales tax. Comment: This estimate is based on purchases of heating oil only; natural gas is included in item 3.403. Origin: M.G.L. c. 64H, S. 6(j) and (qq) Estimate: $61.3 |
81.7 | 81.2 | 72.6 | 58.1 | 61.3 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |