3.400 Exemptions for Specified Uses of Products/Services

Exemptions for Specified Uses of Products/Services

3.400

1,031.4

1,003.9

1,009.1

1,076.8

1,127.9

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3.401
Exemption for Electricity

Residential electricity, electricity purchased by businesses with five or fewer employees, and electricity purchased for qualified industrial use is exempt from sales tax.

M.G.L. c. 64H, § 6(i) and (qq)

333.4

3.402
Exemption for Fuel Used for Heating Purposes

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.

M.G.L. c. 64H, § 6(j) and (qq)

70.6

3.403
Exemption for Piped and Bottled Gas

Residential gas, gas purchased by businesses with five or fewer employees, and gas purchased for qualified industrial use is exempt from sales tax.
Comment: Estimate is for piped gas only.

M.G.L. c. 64H, § 6(i) and (qq)

222.4

3.404
Exemption for Steam

Residential steam, steam purchased by businesses with five or fewer employees, and steam purchased for qualified industrial use are exempt from sales tax.

M.G.L. c. 64H, § 6(i) and (qq)

14.4

3.405
Exemption for Certain Energy Conservation Equipment

Equipment for a solar, wind or heat pump system used as a primary or auxiliary energy source in a principal residence is exempt from sales and use tax.

M.G.L. c. 64H, § 6(dd)

N.A.

3.406
Exemption for Funeral Items

Coffins, caskets, and other funeral items are exempt from sales tax.

M.G.L. c. 64H, § 6(n)

14.4

3.407
Exemption for a Motor Vehicle for a Paraplegic

A motor vehicle owned and registered for the personal use of a paraplegic is exempt from sales tax.

M.G.L. c. 64H, § 6(u)

1.4

3.408
Exemption for Textbooks

Textbooks and other books required for instruction in educational institutions are exempt from sales tax.

M.G.L. c. 64H, § 6(m)

56.9

3.409
Exemption for Books Used for Religious Worship

Bibles, prayer books and other books used for religious worship are exempt from sales tax.

M.G.L. c. 64H, § 6(m)

N.A.

3.410
Exemption for Containers

Sales of several types of containers are exempt from sales tax. Sales eligible for the exemption include sales of empty containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling.

M.G.L. c. 64H, § 6(q)

148.9

3.411
Exemption for Certain Sales by Typographers, Compositors, Color Separators

Sales by typographers, compositors or color separators of composed type, film positives and negatives and reproduction proofs, or the fabrication or transfer of such items to a printer, publisher, or manufacturer of folding boxes, for use in printing are exempt from sales tax.

M.G.L. c. 64H, § 6(gg)

N.A.

3.412
Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts

Materials and supplies used in connection with construction contracts with the United States and the Commonwealth of Massachusetts, or any of its subdivisions are tax exempt where the construction is for public purposes. Materials and supplies used in connection with construction contracts with a tax-exempt organization are tax exempt where the construction is to be used exclusively in carrying out the organization's charitable purpose. The exemption includes rentals of equipment as well.

M.G.L. c. 64H, § 6(f)

230.9

3.417
Exemption for Commuter Boats

Vessels, materials, tools, repair and spare parts used exclusively to provide scheduled commuter passenger service are exempt from sales tax.

M.G.L. c. 64H, § 6(pp)

N.A.

3.418
Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce

Fuels, supplies and repairs for vessels engaged in interstate or foreign commerce are exempt from sales tax.

M.G.L. c. 64H, § 6(o)

0.9

3.419
Exemption for Fuel Used in Operating Aircraft and Railroads

Fuel used in operating aircraft and railroads is exempt from sales tax.
Comment: At a community's option, kero-jet fuel may be subject to a local tax at 5% of average price or $0.05 per gallon, whichever is higher.

M.G.L. c. 64H, § 6(j)

30.8

3.420
Exemption for Sales of Certain New or Used Buses

New and used buses that provide scheduled intra-city local service and are used by common carriers certified by the Department of Telecommunications and Energy are exempt from sales tax. The exemption includes replacement parts, materials and tools used to maintain or repair these buses.

M.G.L. c. 64H, § 6(aa)

N.A.

3.421
Exemption for Films

Motion picture films sold for commercial exhibition are exempt from sales tax.

M.G.L. c. 64H, § 6(m)

2.9

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