Motion picture films for commercial exhibition are exempt from sales tax.
Origin: M.G.L. c. 64H, § 6(m)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exemptions for Specified Uses of Products/Services
3.421
Exemption for Films
Motion picture films for commercial exhibition are exempt from sales tax.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(m)</a>
N.A.
N.A.
N.A.
N.A.
N.A.
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