3.600 Miscellaneous Exemptions

Miscellaneous Exemptions

3.600

188.6

175.8

201.3

212.8

215.6

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3.601
Exemption for Casual or Isolated Sales

Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.

M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b)

N.A.

3.602
Exemption for Vending Machine Sales

Vending machine sales of items costing ten cents or less are exempt from sales tax. In addition, sales through vending machines which exclusively sell snacks and candy with a sales price of less than three dollars and fifty cents are exempt from the sales tax on meals.

M.G.L. c. 64H, § 6(h) and (t)

1.4

3.603
Exemption for Certain Meals

Meals prepared by churches and hospitals, meals provided to organizations for the elderly, and meals provided by educational institutions are exempt from sales tax.

Comment: Estimate is for meals served in schools only.

M.G.L. c. 64H, § 6(cc)

21.0

3.604
Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise

Owner-occupied one-, two-, and three-bedroom bed and breakfast establishments are exempt from both the sales tax on meals and the room occupancy excise.

M.G.L. c. 64G, § 1, 2, 3, 3A and 6, and M.G.L. c. 64H, § 6(h)

N.A.

3.605
Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise

An exemption from both the sales tax on meals and the room occupancy excise is provided for summer camps for children age 18 and under, or for summer camps for developmentally disabled individuals. Camps that satisfy the above criteria but offer their facilities during the off-season to individuals 60 years of age or over for 30 days or less in any calendar year will not lose their exemption.
Comment: Estimate is for meals only.

M.G.L. c. 64G, § 2 and M.G.L. c. 64H, § 6(cc)

1.6

3.606
Exemption for Trade-in Allowances for Motor Vehicles and Trailers

In most cases, motor vehicles and trailers bought from a dealer in a trade-in transaction are subject to tax only on the excess of the purchase price over the amount credited for the trade-in, rather than on the full purchase price.

M.G.L c. 64H, § 26, c. 64I, § 27

134.7

3.607
Exemption for Publications of Tax-Exempt Organizations

The publications of tax-exempt organizations are exempt from sales tax.

M.G.L. c. 64H, § 6(m)

20.9

3.608
Exemption for Gifts of Scientific Equipment

Gifts of scientific equipment or apparatus by manufacturers to non-profit educational institutions or to the Massachusetts Technology Park Corporation are exempt from sales tax.

M.G.L. c. 64H, § 6(jj)

N.A.

3.609
Exemption for Vessels or Barges of 50 Tons or Over

Vessels or barges of 50 tons burden or over are exempt from sales tax when constructed in-state and sold by the builder.

M.G.L. c. 64H, § 6(o)

0.4

3.610
Exemption for Rental Charges for Refuse Bins and Containers

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

M.G.L. c. 64H, § 6(ii)

0.9

3.611
Exemption for Honor Snack Trays

Snacks and candy purchased from honor trays are exempt from the sales tax on meals, provided all items in the tray are sold for less than $3.50.

Comment: Honor trays are vending carts in workplaces from which snacks may be purchased on the honor system.

M.G.L. c. 64H, § 6(h)

0.3

3.612
Sales Tax Holiday

Retail sales of tangible personal property during a 2-day weekend Sales Tax Holiday in August each year are exempt from sales tax.

St. 2018, c. 121, § 4

34.4

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