Rental charges in connection with service contracts by and between waste service firms and customers for refuse containers or bins are exempt from sales tax when the containers are placed on the customer's premises by the waste service firm.
Origin: M.G.L. c. 64H, § 6(ii)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Miscellaneous Exemptions
3.610
Exemption for Rental Charges for Refuse Containers
Rental charges in connection with service contracts by and between waste service firms and customers for refuse containers or bins are exempt from sales tax when the containers are placed on the customer's premises by the waste service firm.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(ii)</a>
N.A.
N.A.
N.A.
N.A.
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