Sales and service of water are exempt from sales tax.
Comment: This estimate excludes sales of bottled water, which are included under item 3.101.
Origin: M.G.L. c. 64H, § 6(i)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Sales Tax
Exempt Products/Services
3.105
Exemption for Water
Sales and service of water are exempt from sales tax.<BR><BR>Comment: This estimate excludes sales of bottled water, which are included under item <a href="/tax-expenditure-budget/sales-tax/exempt-products-services/3-101">3.101</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(i)</a>
55.8
59.5
59.9
61.7
64.1
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