Tax Type

Tax Type Sales Tax

Massachusetts imposes a sales and use tax on retail sales. In addition to the sales and use tax, there are several separate excises, each limited to a particular type of commodity. These special excises have not been included in this tax expenditure budget. Read more 

Fiscal Year 2021 Salex Tax (in Millions)

Tax Expenditure
FY2017
FY2018
FY2019
FY2020
FY2021
3.000
Exempt Entities
515.4
537.5
558.8
574.1
591.6
3.100
Exempt Products/Services
1,648.3
1,749.3
1,813.7
1,868.3
1,930.8
3.200
Exempt, Taxed Under Another Excise
593.3
670.1
691.3
701.8
720.0
3.300
Exempt Component of a Product or Consumed in Production
864.9
874.8
886.3
896.9
906.0
3.400
Exemptions for Specified Uses of Products/Services
959.2
1,013.5
1,073.9
1,109.2
1,145.8
3.600
Miscellaneous Exemptions
138.5
149.0
153.1
157.3
162.2
Total
4,719.6
4,994.2
5,177.1
5,307.6
5,456.4
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