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.
Origin: M.G.L. c. 64H, § 6(p), (r) and (s)
Sales Tax
Exempt Component of a Product or Consumed in Production
3.308
Exemption for Materials, Tools, Fuels, and
Machinery Used in Agricultural Production
Materials, tools, fuels, and machinery, <BR>including spare parts, are exempt from sales <BR>and use tax if they are consumed or used <BR>directly and exclusively in agricultural <BR>production. Also exempt under this <BR>expenditure are sales of livestock and poultry <BR>used for food for human consumption, and <BR>sales of feed, and the bags in which the feed is <BR>contained, used for animals that either (i) <BR>ordinarily constitute food for human <BR>consumption, (ii) are used for research or <BR>testing for health and safety purposes, or (iii) <BR>are fur-bearing animals whose pelts are sold in <BR>the regular course of business. In addition, <BR>seeds and plants are exempt if used to grow <BR>food for human consumption.<BR>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.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(p), (r) and (s)</a>
16.2
20.7
25.4
25.8
26.3
