3.600 Miscellaneous Exemptions

Miscellaneous Exemptions

3.600

291.1

311.7

358.5

352.3

361.7

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3.601
Exemption for Casual or Isolated Sales

Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.

M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b)

40.5

3.602
Exemption for Vending Machine Sales

Vending machine sales of items costing ten cents or less are exempt from sales tax. In addition, sales through vending machines which exclusively sell snacks and candy with a sales price of less than three dollars and fifty cents are exempt from the sales tax on meals.

M.G.L. c. 64H, § 6(h) and (t)

1.4

3.603
Exemption for Certain Meals

A sales and use tax exemption is allowed for
meals provided by (i) religious institutions, (ii)
hospitals, (iii) facilities for senior citizens or
individuals with disabilities, (iv) educational
institutions that provide meals to students, and
(v) other meal providers enumerated in M.G.L.
c. 64H, § 6(cc) except summer camps, which
are covered in TE 3.605.

M.G.L. c. 64H, § 6(cc)

124.1

3.604
Exemption for Certain Bed and Breakfast Businesses from Sales Tax on Meals

Meals at bed and breakfast businesses are
exempt from sales tax on meals unless (i) they
are provided by a bed and breakfast that has
four or more rooms; and (ii) the meals are
included in rent subject to the room occupancy
excise.

M.G.L. c. 64G, § 1, 2, 3, 3A and 6, and M.G.L. c. 64H, § 6(h)

0.1

3.605
Exemption for Certain Summer Camps from Sales Tax on Meals

A sales and use tax exemption is allowed for
meals provided by summer camps for children
aged 18 and under, or by summer camps for
developmentally disabled individuals.

M.G.L. c. 64H, § 6(cc)

0.7

3.606
Exemption for Trade-in Allowances for Motor Vehicles and Trailers

In most cases, motor vehicles and trailers bought from a dealer in a trade-in transaction are subject to tax only on the excess of the purchase price over the amount credited for the trade-in, rather than on the full purchase price.

M.G.L c. 64H, § 26, c. 64I, § 27

135.1

3.607
Exemption for Publications of Tax-Exempt Organizations

Sales of publications of 501(c)(3) organizations
are exempt from sales and use tax.

M.G.L. c. 64H, § 6(m)

23.0

3.608
Exemption for Gifts of Scientific Equipment

Gifts of scientific equipment or apparatus by manufacturers to non-profit educational institutions or to the Massachusetts Technology Park Corporation are exempt from sales tax.

M.G.L. c. 64H, § 6(jj)

N.A.

3.609
Exemption for Vessels or Barges of 50 Tons or Over

Vessels or barges of 50 tons burden or over are exempt from sales tax when constructed in-state and sold by the builder.

M.G.L. c. 64H, § 6(o)

0.4

3.610
Exemption for Rental Charges for Refuse Bins and Containers

Rental charges for refuse containers or bins in connection with service contracts by waste-service firms are exempt from sales and use tax when the containers are placed on the customer's premises by the waste service firm.

M.G.L. c. 64H, § 6(ii)

1.0

3.611
Exemption for Honor Snack Trays

Snacks and candy purchased from honor trays
are exempt from the sales tax on meals,
provided all items in the tray are sold for less
than $3.50.

Comment: Honor trays are vending carts in workplaces from which snacks may be purchased on the honor system.

M.G.L. c. 64H, § 6(h)

0.4

3.612
Sales Tax Holiday

Retail sales of tangible personal property during a 2-day weekend Sales Tax Holiday in August each year are exempt from sales tax.

St. 2018, c. 121, § 4

35.1

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