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3.601 -Exemption for Casual or Isolated Sales
| Item | Description | FY2014 | FY2015 | FY2016 | FY2017 | FY2018 |
|---|---|---|---|---|---|---|
| 3.601 |
Exemption for Casual or Isolated Sales
Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members. Origin: M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b) Estimate: N.A. |
N.A. | N.A. | N.A. | N.A. | N.A. |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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