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.
Origin: M.G.L. c. 64H, § 6(e) and (x)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exempt Entities
3.003
Exemption for Sales to Tax-Exempt
Organizations
Non-profit organizations that are exempt from <BR>taxation under Internal Revenue Code (the <BR>"Code") § 501(c)(3) are exempt from sales and <BR>use tax on purchases of tangible personal <BR>property and services used in carrying out <BR>their tax-exempt purposes. Purchases by nonprofit volunteer fire departments and <BR>ambulance services are also exempt.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(e) and (x)</a>
627.3
652.2
720.3
786.1
833.0
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