Origin: 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.
Origin: M.G.L. c. 64H, § 6(e) and (x)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Sales Tax
Exempt Entities
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.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(e) and (x)</a>
652.2
720.3
786.1
833.0
891.2
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