3.300
3.300 Exempt Component of a Product or Consumed in Production
Tax Expenditure Name
Tax Expenditure Number
FY2021
FY2022
FY2023
FY2024
FY2025
Exempt Component of a Product or Consumed in Production
3.300
831.9
849.5
850.1
854.3
858.5
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Tax Item
Description
Origin
FY2025
3.301
Exemption for Items Used in Making Clothing
Exemption for Items Used in Making Clothing
Sales of materials used in making clothes, such as thread and fabric, are exempt from sales and use tax.
Negligible
3.302
Exemption for Materials, Tools, Fuels, and Machinery Used in Manufacturing
Exemption for Materials, Tools, Fuels, and Machinery Used in Manufacturing
Materials, tools, fuels and machinery, and replacement parts, used directly and exclusively in manufacturing are exempt from sales tax if they become components of a product to be sold, or are consumed or directly used in the manufacturing process.
653.0
3.303
Exemption for Materials, Tools, Fuels, and Machinery Used in Research and Development
Exemption for Materials, Tools, Fuels, and Machinery Used in Research and Development
Materials, tools, fuels, machinery, and replacement parts used directly and exclusively in research and development by manufacturing or research and development corporations are exempt from sales tax.
Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under Section 66 in St. 2014 c. 287.
Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under Section 66 in St. 2014 c. 287.
97.7
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
The tax expenditure provides for an exemption from the sales and use tax for sales of materials, tools, fuels, and machinery, including replacement parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines, or pipes.
52.4
3.306
Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing
Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing
Materials, tools, fuels, and machinery, including replacement parts, are exempt from sales tax if they are consumed and used directly and exclusively in an industrial plant for purposes of publishing a newspaper to be sold.
3.7
3.308
Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Materials, tools, fuels, and machinery, including spare parts, are exempt from sales and use tax if they are consumed or used directly and exclusively in agricultural production. Also exempt under this expenditure are sales of livestock and poultry used for food for human consumption, and sales of feed, and the bags in which the feed is contained, used for animals that either (i) ordinarily constitute food for human consumption, (ii) are used for research or testing for health and safety purposes, or (iii) are fur-bearing animals whose pelts are sold in the regular course of business. In addition, seeds and plants are exempt if used to grow food for human consumption
Comment: This estimate includes sales/use tax exemption of $11.5 million for FY25 for materials tools fuel machinery and replacement parts used directly and exclusively in production and manufacturing of marijuana.
Comment: This estimate includes sales/use tax exemption of $11.5 million for FY25 for materials tools fuel machinery and replacement parts used directly and exclusively in production and manufacturing of marijuana.
26.9
3.309
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Vessels, materials, tools, fuels, and machinery, and replacement parts which are consumed and used directly and exclusively in commercial fishing are exempt from sales tax.
16.9
3.310
Exemption for Materials, Tools, Fuels, and Machinery Used in Radio and TV Broadcasting
Exemption for Materials, Tools, Fuels, and Machinery Used in Radio and TV Broadcasting
The tax expenditure provides for an exemption from the sales and use tax for sales of materials, tools, fuels and machinery, including replacement parts, used in commercial radio and television broadcasting.
7.9
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