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.
Origin: M.G.L. c. 64H, § 6(r) and (s)
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
3.302
Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing
Materials, tools, fuels and machinery, and <BR>replacement parts, used directly and <BR>exclusively in manufacturing are exempt <BR>from sales tax if they become components <BR>of a product to be sold, or are consumed or <BR>directly used in the manufacturing process.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
636.9
640.1
643.3
646.5
649.7
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