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.
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
3.303
Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development
Materials, tools, fuels, machinery, and <BR>replacement parts used directly and <BR>exclusively in research and development <BR>by manufacturing or research and <BR>development corporations are exempt <BR>from sales tax.<BR><BR>Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under Section 66 in <a href="https://malegislature.gov/Laws/SessionLaws/Acts/2014/Chapter287" target="_blank">St. 2014, c. 287</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
92.3
94.2
95.1
95.9
96.8
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