3.000 Exempt Entities

Exempt Entities

3.000

652.9

721.0

786.8

833.7

891.9

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3.001
Exemption for Sales to the Federal Government

Sales to the federal government are exempt from sales tax.

M.G.L. c. 64H, § 6(d)

N.A.

3.002
Exemption for Sales to the Commonwealth

Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax.

M.G.L. c. 64H, § 6(d)

N.A.

3.003
Exemption for Sales to Tax-Exempt Organizations

Non-profit organizations that are exempt from taxation under Internal Revenue Code (the "Code") § 501(c)(3) are exempt from sales and use tax on purchases of tangible personal property and services used in carrying out their tax-exempt purposes. Purchases by non-profit volunteer fire departments and ambulance services are also exempt.

M.G.L. c. 64H, § 6(e) and (x)

891.2

3.004
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies

Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax.

M.G.L. c. 62, § 6(l), c. 63, § 38X, c. 64H, § 6(ww)

0.3

3.005
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company

Sales of tangible personal property purchased for a certified life sciences company, to the extent authorized pursuant to the life sciences tax incentive program, for use in connection with the construction, alteration, remodeling, repair or remediation of research, development or manufacturing facilities and utility support systems, are exempt from sales tax.

M.G.L. c. 62, §§ 6(m), (n), (r), and (t); c.63, §§ 31M, 38M(k), 38U, 38W, 38V, and 38CC; c. 64H, § 6(xx)

0.4

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