3.300
3.300 Exempt Component of a Product or Consumed in Production
Tax Expenditure Name
Tax Expenditure Number
FY2020
FY2021
FY2022
FY2023
FY2024
Exempt Component of a Product or Consumed in Production
3.300
816.2
831.6
849.1
849.7
853.8
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Tax Item
Description
Origin
FY2024
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 and
use tax.
as thread and fabric, are exempt from sales and
use tax.
Negligible
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.
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.
649.7
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.
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.
96.8
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
The tax expenditure provides for an exemption
from the sales and use tax for sales of
materials, tools, fuels, and machinery, including
replacement parts, used in furnishing gas,
water, steam, or electricity to consumers
through mains, lines, or pipes.
Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
from the sales and use tax for sales of
materials, tools, fuels, and machinery, including
replacement parts, used in furnishing gas,
water, steam, or electricity to consumers
through mains, lines, or pipes.
Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
53.8
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.
3.4
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, are exempt from sales
and use tax if they are consumed or used
directly and exclusively in agricultural
production. Also exempt under this
expenditure are sales of livestock and poultry
used for food for human consumption, and
sales of feed, and the bags in which the feed is
contained, used for animals that either (i)
ordinarily constitute food for human
consumption, (ii) are used for research or
testing for health and safety purposes, or (iii)
are fur-bearing animals whose pelts are sold in
the regular course of business. In addition,
seeds and plants are exempt if used to grow
food for human consumption.
Comment: This estimate includes sales/use tax exemption of $11.2 million for materials, tools, fuel, machinery and replacement parts, used directly and exclusively in production and manufacturing of marijuana.
including spare parts, are exempt from sales
and use tax if they are consumed or used
directly and exclusively in agricultural
production. Also exempt under this
expenditure are sales of livestock and poultry
used for food for human consumption, and
sales of feed, and the bags in which the feed is
contained, used for animals that either (i)
ordinarily constitute food for human
consumption, (ii) are used for research or
testing for health and safety purposes, or (iii)
are fur-bearing animals whose pelts are sold in
the regular course of business. In addition,
seeds and plants are exempt if used to grow
food for human consumption.
Comment: This estimate includes sales/use tax exemption of $11.2 million for materials, tools, fuel, machinery and replacement parts, used directly and exclusively in production and manufacturing of marijuana.
26.3
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.
and replacement parts which are consumed
and used directly and exclusively in
commercial fishing are exempt from sales tax.
16.2
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
The tax expenditure provides for an exemption
from the sales and use tax for sales of
materials, tools, fuels and machinery, including
replacement parts, used in commercial radio
and television broadcasting.
from the sales and use tax for sales of
materials, tools, fuels and machinery, including
replacement parts, used in commercial radio
and television broadcasting.
7.6
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