3.304 -Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power

Item DescriptionFY2015 FY2016 FY2017 FY2018 FY2019
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
Materials, tools, fuels, and machinery, including spare parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines or pipes are exempt from sales tax if they are consumed or directly used in furnishing the power.

Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.

Origin:  M.G.L. c. 64H, § 6(r) and (s)
Estimate:   $77.7
78.1 67.7 69.0 74.8 77.7

Key:

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