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3.004 -Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies

Item	Description	FY2015	FY2016	FY2017	FY2018	FY2019
3.004	Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax. Origin: M.G.L. c. 64H, § 6(ww) Estimate: $0.3	0.3	0.3	0.3	0.3	0.3

Key:

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