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.
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
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
The tax expenditure provides for an exemption <BR>from the sales and use tax for sales of <BR>materials, tools, fuels, and machinery, including <BR>replacement parts, used in furnishing gas, <BR>water, steam, or electricity to consumers <BR>through mains, lines, or pipes.<BR><BR>Comment: Estimate excludes costs associated with the natural gas industry due to a lack of reliable data.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
47.2
52.2
60.1
55.2
53.8
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