Sales of materials used in making clothes, such
as thread and fabric, are exempt from sales and
use tax.
Origin: M.G.L. c. 64H, § 6(v)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exempt Component of a Product or Consumed in Production
3.301
Exemption for Items Used in Making Clothing
Sales of materials used in making clothes, such <BR>as thread and fabric, are exempt from sales and <BR>use tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(v)</a>
Negligible
Negligible
Negligible
Negligible
Negligible
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