Origin: Sales of water are exempt from sales and use tax whether the water is provided through utility services, in containers or otherwise, and regardless of how the water is used, except that charges for water provided as part of meals served by restaurants are taxable.
Origin: M.G.L. c. 64H, § 6(i)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Sales Tax
Exempt Products/Services
3.105
Exemption for Water
Sales of water are exempt from sales and use tax whether the water is provided through utility services, in containers or otherwise, and regardless of how the water is used, except that charges for water provided as part of meals served by restaurants are taxable.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(i)</a>
128.7
139.2
145.8
148.9
152.0
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