Non-profit organizations are exempt from sales tax on purchases of goods and services to be used in carrying out their tax-exempt purposes.
Comment: This estimate excludes sales of building materials and supplies used in construction contracts, which are covered under item 3.412.
Origin: M.G.L. c. 64H, § 6(e) and (x)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exempt Entities
3.003
Exemption for Sales to Tax-Exempt Organizations
Non-profit organizations are exempt from sales tax on purchases of goods and services to be used in carrying out their tax-exempt purposes.<BR><BR>Comment: This estimate excludes sales of building materials and supplies used in construction contracts, which are covered under item <a href="/tax-expenditure-budget/sales-tax/exemptions-for-specified-uses-of-products-services/3-412">3.412</a>.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(e) and (x)</a>
472.6
480.0
489.6
509.1
530.2
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