3.000

3.000 Exempt Entities

Tax Expenditure Name
Tax Expenditure Number
FY2020
FY2021
FY2022
FY2023
FY2024
Exempt Entities
3.000
628.1
652.9
721.0
786.8
833.7
Loading...
Tax Item
Description
Origin
FY2024
3.001
Exemption for Sales to the Federal Government
Sales to the federal government are exempt from sales tax.
N.A.
3.002
Exemption for Sales to the Commonwealth
Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax.
N.A.
3.003
Exemption for Sales to Tax-Exempt Organizations
Non-profit organizations that are exempt from
taxation under Internal Revenue Code (the
"Code") § 501(c)(3) are exempt from sales and
use tax on purchases of tangible personal
property and services used in carrying out
their tax-exempt purposes. Purchases by nonprofit volunteer fire departments and
ambulance services are also exempt.
833.0
3.004
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax.
0.3
3.005
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company
Sales of tangible personal property purchased for a certified life sciences company, to the extent authorized pursuant to the life sciences tax incentive program, for use in connection with the construction, alteration, remodeling, repair or remediation of research, development or manufacturing facilities and utility support systems, are exempt from sales tax.
0.4
Loading...