Materials, tools, fuels, and machinery, including spare parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines or pipes are exempt from sales tax if they are consumed or directly used in furnishing the power.
Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
Origin: M.G.L. c. 64H, § 6(r) and (s)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2017
FY2018
FY2019
FY2020
FY2021
Sales Tax
Exempt Component of a Product or Consumed in Production
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
Materials, tools, fuels, and machinery, including spare parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines or pipes are exempt from sales tax if they are consumed or directly used in furnishing the power.<BR><BR>Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
70.7
71.7
69.5
70.4
71.6
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