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.
Origin: M.G.L. c. 64H, § 6(j) and (qq)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.402
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. <BR>Comment: This estimate is based on purchases of heating oil only; natural gas is included in item <a href="/tax-expenditure-budget/sales-tax/exemptions-for-specified-uses-of-products-services/3-403">3.403</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(j) and (qq)</a>
59.7
126.5
224.6
232.0
237.9
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