Residential heating fuel, heating fuel purchased by businesses with five or fewer employees, and heating fuel purchased for qualified industrial use is exempt from sales tax.
Comment: This estimate is based on purchases of heating oil only; natural gas is included in item 3.403.

Origin: M.G.L. c. 64H, § 6(j) and (qq)

Item Number
FY2018
FY2019
FY2020
FY2021
FY2022
3.402
64.0
68.0
57.2
53.4
66.7
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