| Item | Description | FY2015 | FY2016 | FY2017 | FY2018 | FY2019 |
|---|---|---|---|---|---|---|
| 3.308 | Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Materials, tools, fuels, and machinery, including spare parts, used in agricultural production are exempt from sales tax if they become components of products to be sold or are consumed or directly used in agricultural production. The exemption includes the same items when used for the production of livestock, poultry and animals in research. Also included are seeds and plants used to grow food for human consumption outside the agricultural industry (e.g., by home gardeners). Comment: This estimate includes sales/use tax exemption of $3.0 million for materials, tools, fuel, machinery and replacement parts, used directly and exclusively in production and manufacturing of marijuana. Origin: M.G.L. c. 64H, § 6(r), (s) and (p) Estimate: $20.3 |
16.3 | 15.7 | 16.1 | 16.7 | 20.3 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |