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
FY2017
FY2018
FY2019
FY2020
FY2021
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="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(e) and (x)</a>
513.8
536.9
557.8
572.9
590.4
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