3.300
3.300 Exempt Component of a Product or Consumed in Production
Tax Expenditure Name
Tax Expenditure Number
FY2019
FY2020
FY2021
FY2022
FY2023
Exempt Component of a Product or Consumed in Production
3.300
819.9
819.1
825.6
835.6
841.0
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Tax Item
Description
Origin
FY2023
3.301
Exemption for Items Used in Making Clothing
Exemption for Items Used in Making Clothing
Sales of materials used in making clothes, such as thread and fabric, are exempt from sales tax.
N.A.
3.302
Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing
Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing
Materials, tools, fuels and machinery, and replacement parts, used directly and exclusively in manufacturing are exempt from sales tax if they become components of a product to be sold, or are consumed or directly used in the manufacturing process.
646.5
3.303
Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development
Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development
Materials, tools, fuels, machinery, and replacement parts used directly and exclusively in research and development by 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.
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.
95.9
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
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.
Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
61.7
3.306
Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing
Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing
Materials, tools, fuels, and machinery, including replacement parts, are exempt from sales tax if they are consumed and used directly and exclusively in an industrial plant for purposes of publishing a newspaper to be sold.
3.3
3.308
Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Materials, tools, fuels, and machinery, including spare parts, used in agricultural production are exempt from sales tax if they become components of products to be sold or are consumed or directly used in agricultural production. The exemption includes the same items when used for the production of livestock, poultry and animals in research. Also included are seeds and plants used to grow food for human consumption outside the agricultural industry (e.g., by home gardeners).
Comment: This estimate includes sales/use tax exemption of $3.0 million for materials, tools, fuel, machinery and replacement parts, used directly and exclusively in production and manufacturing of marijuana.
Comment: This estimate includes sales/use tax exemption of $3.0 million for materials, tools, fuel, machinery and replacement parts, used directly and exclusively in production and manufacturing of marijuana.
18.0
3.309
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Vessels, materials, tools, fuels, and machinery, and replacement parts which are consumed and used directly and exclusively in commercial fishing are exempt from sales tax.
15.6
3.310
Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting
Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting
Materials, tools, fuels and machinery, including spare parts, used in commercial radio and TV broadcasting are exempt from sales tax.
N.A.
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