Rental charges in connection with service contracts by and between waste service firms and customers for refuse containers or bins are exempt from sales tax when the containers are placed on the customer's premises by the waste service firm.

Origin: M.G.L. c. 64H, § 6(ii)

Item Number
FY2018
FY2019
FY2020
FY2021
FY2022
3.610
N.A.
N.A.
N.A.
N.A.
N.A.
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