Motion picture films sold for commercial exhibition are exempt from sales tax.
Origin: M.G.L. c. 64H, § 6(m)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.421
Exemption for Films
Motion picture films sold for commercial exhibition are exempt from sales tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(m)</a>
2.3
0.8
1.6
2.9
3.7
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