Materials, tools, fuels and machinery, including spare parts, used in research and development by certified manufacturing or research and development corporations are exempt from sales tax.
Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under Section 66 in St. 2014, c. 287.
Origin: M.G.L. c. 64H, § 6(r) and (s)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
Sales Tax
Exempt Component of a Product or Consumed in Production
3.303
Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development
Materials, tools, fuels and machinery, including spare parts, used in research and development by certified manufacturing or research and development corporations are exempt from sales tax. <BR>Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under <a href="https://malegislature.gov/Laws/SessionLaws/Acts/2014/Chapter287" target="_blank">Section 66 in St. 2014, c. 287</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
82.8
88.4
92.3
94.2
95.1
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