3.412 -Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts

Item Description FY2014 FY2015 FY2016 FY2017 FY2018
3.412 Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts
Materials and supplies used in connection with construction contracts with the United States and the Commonwealth of Massachusetts, or any of its subdivisions are tax exempt where the construction is for public purposes. Materials and supplies used in connection with construction contracts with a tax-exempt organization are tax exempt where the construction is to be used exclusively in carrying out the organization's charitable purpose. The exemption includes rentals of equipment as well.

Origin: M.G.L. c. 64H, § 6(f)
Estimate:   $162.5
129.9 133.3 140.9 152.2 162.5

Key:

ORIGIN
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.