3.400
3.400 Exemptions for Specified Uses of Products/Services
Tax Expenditure Name
Tax Expenditure Number
FY2020
FY2021
FY2022
FY2023
FY2024
Exemptions for Specified Uses of Products/Services
3.400
1,047.0
1,108.4
1,320.8
1,433.5
1,493.2
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Tax Item
Description
Origin
FY2024
3.401
Exemption for Electricity
Exemption for Electricity
Residential electricity, electricity purchased by businesses with five or fewer employees, and electricity purchased for qualified industrial use is exempt from sales tax.
426.8
3.402
Exemption for Fuel Used for Heating Purposes
Exemption for Fuel Used for Heating Purposes
Residential heating fuel, heating fuel purchased by businesses with five or fewer employees, and heating fuel purchased for qualified industrial use is exempt from sales tax.
Comment: This estimate is based on purchases of heating oil only; natural gas is included in item 3.403.
Comment: This estimate is based on purchases of heating oil only; natural gas is included in item 3.403.
237.9
3.403
Exemption for Piped and Bottled Gas
Exemption for Piped and Bottled Gas
Residential gas, gas purchased by businesses with five or fewer employees, and gas purchased for qualified industrial use is exempt from sales tax.
Comment: Estimate is for piped gas only.
Comment: Estimate is for piped gas only.
236.3
3.404
Exemption for Steam
Exemption for Steam
Residential steam, steam purchased by businesses with five or fewer employees, and steam purchased for qualified industrial use are exempt from sales tax.
14.4
3.405
Exemption for Certain Energy Conservation Equipment
Exemption for Certain Energy Conservation Equipment
Equipment for a solar, wind or heat pump
system used as a primary or auxiliary energy
source in a principal residence is exempt from
sales and use tax.
system used as a primary or auxiliary energy
source in a principal residence is exempt from
sales and use tax.
9.7
3.406
Exemption for Funeral Items
Exemption for Funeral Items
Coffins, caskets, burial garments, and other
materials that are generally sold by a funeral
director as part of the business of funeral
directing are exempt from sales tax.
materials that are generally sold by a funeral
director as part of the business of funeral
directing are exempt from sales tax.
13.8
3.407
Exemption for a Motor Vehicle for a Paraplegic
Exemption for a Motor Vehicle for a Paraplegic
A motor vehicle owned and registered for the personal use of a paraplegic is exempt from sales tax.
1.6
3.408
Exemption for Textbooks
Exemption for Textbooks
Textbooks and other books required for instruction in educational institutions are exempt from sales tax.
57.6
3.409
Exemption for Books Used for Religious Worship
Exemption for Books Used for Religious Worship
Books used for religious worship are exempt
from sales tax.
from sales tax.
0.9
3.410
Exemption for Containers
Exemption for Containers
ales of several types of containers are exempt
from sales tax. Sales eligible for the exemption
include sales of empty containers to be filled
and resold, containers the contents of which
are exempt from the sales tax, and returnable
containers when sold with the contents or
resold for refilling.
from sales tax. Sales eligible for the exemption
include sales of empty containers to be filled
and resold, containers the contents of which
are exempt from the sales tax, and returnable
containers when sold with the contents or
resold for refilling.
157.7
3.411
Exemption for Certain Sales by Typographers, Compositors, Color Separators
Exemption for Certain Sales by Typographers, Compositors, Color Separators
Sales by typographers, compositors or color
separators of composed type, film positives
and negatives and reproduction proofs, or the
fabrication or transfer of such items to a
printer, publisher, or manufacturer of folding
boxes, for use in printing are exempt from sales
tax.
separators of composed type, film positives
and negatives and reproduction proofs, or the
fabrication or transfer of such items to a
printer, publisher, or manufacturer of folding
boxes, for use in printing are exempt from sales
tax.
3.4
3.412
Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts
Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts
Materials and supplies used in connection with construction contracts with the United States and the Commonwealth of Massachusetts, or any of its subdivisions are tax exempt where the construction is for public purposes. Materials and supplies used in connection with construction contracts with a tax-exempt organization are tax exempt where the construction is to be used exclusively in carrying out the organization's charitable purpose. The exemption includes rentals of equipment as well.
218.4
3.417
Exemption for Commuter Boats
Exemption for Commuter Boats
Boats used exclusively to provide scheduled
commuter passenger service and parts,
materials and tools used to maintain and repair
such vessels, are exempt from sales and use tax.
commuter passenger service and parts,
materials and tools used to maintain and repair
such vessels, are exempt from sales and use tax.
6.8
3.418
Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce
Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce
The tax expenditure provides for an exemption
from the sales and use tax for sales in
Massachusetts of fuels, supplies, and repairs
for vessels engaged in interstate or foreign
commerce.
from the sales and use tax for sales in
Massachusetts of fuels, supplies, and repairs
for vessels engaged in interstate or foreign
commerce.
1.7
3.419
Exemption for Fuel Used in Operating Aircraft and Railroads
Exemption for Fuel Used in Operating Aircraft and Railroads
The tax expenditure provides an exemption
from the sales and use tax for purchases of fuel
used in the operation of aircraft or railroads.
Note that a separate fuel excise applies to
aircraft fuel.
Comment: At a community's option, kero-jet fuel may be subject to a local tax at 5% of average price or $0.05 per gallon, whichever is higher.
from the sales and use tax for purchases of fuel
used in the operation of aircraft or railroads.
Note that a separate fuel excise applies to
aircraft fuel.
Comment: At a community's option, kero-jet fuel may be subject to a local tax at 5% of average price or $0.05 per gallon, whichever is higher.
95.3
3.420
Exemption for Sales of Certain New or Used Buses
Exemption for Sales of Certain New or Used Buses
New and used buses purchased by carriers that
provide scheduled intra-city bus service as
certified by the Department of Public Utilities
are exempt from sales and use tax. The
exemption includes replacement parts,
materials and tools used to maintain or repair
these buses.
The exemption has been interpreted as
applying to all buses and equipment purchased
by a carrier that has at least on DPU certificate.
provide scheduled intra-city bus service as
certified by the Department of Public Utilities
are exempt from sales and use tax. The
exemption includes replacement parts,
materials and tools used to maintain or repair
these buses.
The exemption has been interpreted as
applying to all buses and equipment purchased
by a carrier that has at least on DPU certificate.
7.0
3.421
Exemption for Films
Exemption for Films
Motion picture films sold for commercial exhibition are exempt from sales tax.
3.7
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