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.
Origin: M.G.L. c. 64H, § 6(aa)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.420
Exemption for Sales of Certain New or Used Buses
New and used buses purchased by carriers that <BR>provide scheduled intra-city bus service as<BR>certified by the Department of Public Utilities<BR>are exempt from sales and use tax. The <BR>exemption includes replacement parts, <BR>materials and tools used to maintain or repair <BR>these buses. <BR>The exemption has been interpreted as <BR>applying to all buses and equipment purchased <BR>by a carrier that has at least on DPU certificate.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(aa)</a>
5.8
6.1
6.4
6.7
7.0
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