Sales Tax - All Detail

Fiscal Year 2018 Sales Tax (in Millions)
TAX EXPENDITURE
FY2014
FY2015
FY2016
FY2017
FY2018
3.000 - Exempt Entities 414.9 432.9 460.1 484.7 507.4
3.100 - Exempt Products/Services 1,503.0 1,499.8 1,496.9 1,551.6 1,619.8
3.200 - Exempt, Taxed Under Another Excise 829.0 702.7 575.4 562.6 586.4
3.300 - Exempt Component of a Product or Consumed in Production 844.4 862.1 861.6 873.1 888.1
3.400 - Exemptions for Specified Uses of Products/Services 973.6 1,025.7 1,004.2 1,039.4 1,098.7
3.600 - Miscellaneous Exemptions 145.7 150.1 152.9 157.1 163.7

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Exempt Entities 414.9 432.9 460.1 484.7 507.4

View tax item language

item description amount
Exempt Entities 507.4
3.001 Exemption for Sales to the Federal Government N.A.
3.002 Exemption for Sales to the Commonwealth N.A.
3.003 Exemption for Sales to Tax-Exempt Organizations 506.7
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 0.3
3.005 Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company 0.3

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Exempt Products/Services 1,503.0 1,499.8 1,496.9 1,551.6 1,619.8

View tax item language

item description amount
Exempt Products/Services 1,619.8
3.101 Exemption for Food 701.8
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 267.8
3.104 Exemption for Medical and Dental Supplies and Devices 543.8
3.105 Exemption for Water 52.5
3.106 Exemption for Newspapers and Magazines 35.1
3.107 Exemption for the American Flag N.A.
3.108 Exemption for Certain Precious Metals N.A.
3.109 Exemption for Cement Mixers N.A.
3.112 Exemption for Aircraft & Aircraft Parts 18.9
3.113 Exemption for Breast Pumps included in 3.104

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Exempt, Taxed Under Another Excise 829.0 702.7 575.4 562.6 586.4

View tax item language

item description amount
Exempt, Taxed Under Another Excise 586.4
3.201 Exemption for Alcoholic Beverages 119.9
3.202 Exemption for Motor Fuels 466.5

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Exempt Component of a Product or Consumed in Production 844.4 862.1 861.6 873.1 888.1

View tax item language

item description amount
Exempt Component of a Product or Consumed in Production 888.1
3.301 Exemption for Items Used in Making Clothing N.A.
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing 630.5
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 90.7
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 76.9
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 60.7
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 16.9
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 12.3
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Exemptions for Specified Uses of Products/Services 973.6 1,025.7 1,004.2 1,039.4 1,098.7

View tax item language

item description amount
Exemptions for Specified Uses of Products/Services 1,098.7
3.401 Exemption for Electricity 335.0
3.402 Exemption for Fuel Used for Heating Purposes 57.6
3.403 Exemption for Piped and Bottled Gas 225.1
3.404 Exemption for Steam 14.4
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 13.1
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.3
3.408 Exemption for Textbooks 56.4
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 199.8
3.411 Exemption for Certain Sales by Typographers, Compositors, Color Separators N.A.
3.412 Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts 162.5
3.417 Exemption for Commuter Boats N.A.
3.418 Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce 0.7
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads 32.7
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE FY2014 FY2015 FY2016 FY2017 FY2018
Miscellaneous Exemptions 145.7 150.1 152.9 157.1 163.7

View tax item language

item description amount
Miscellaneous Exemptions 163.7
3.601 Exemption for Casual or Isolated Sales N.A.
3.602 Exemption for Vending Machine Sales N.A.
3.603 Exemption for Certain Meals 13.5
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise N.A.
3.605 Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise 1.7
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 132.4
3.607 Exemption for Publications of Tax-Exempt Organizations 16.1
3.608 Exemption for Gifts of Scientific Equipment N.A.
3.609 Exemption for Vessels or Barges of 50 Tons or Over N.A.
3.610 Exemption for Rental Charges for Refuse Containers N.A.
3.611 Exemption for Honor Trays N.A.

Key:

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