3.400
3.400 Exemptions for Specified Uses of Products/Services
Tax Expenditure Name
Tax Expenditure Number
FY2021
FY2022
FY2023
FY2024
FY2025
Exemptions for Specified Uses of Products/Services
3.400
1,036.6
1,174.5
1,292.6
1,342.7
1,399.9
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Tax Item
Description
Origin
FY2025
3.401
Exemption for Electricity
Exemption for Electricity
The tax expenditure provides a sales and use tax exemption for sales of (1) electricity for residential use, (2) electricity purchased by certain small businesses, and (3) electricity purchased for use in an industrial plant.
485.2
3.402
Exemption for Fuel Used for Heating Purposes
Exemption for Fuel Used for Heating Purposes
The tax expenditure provides a sales and use tax exemption for sales of (1) fuel used for residential heating purposes, (2) fuel used for heating purposes by certain small businesses and (3) fuel used for heating purposes in industrial plants.
84.9
3.403
Exemption for Gas
Exemption for Gas
The tax expenditure provides a sales and use tax exemption for sales of (i) gas used for residential purposes, (ii) gas purchased for use by certain small businesses and (iii) gas purchased for use in an industrial plant.
252.2
3.404
Exemption for Steam
Exemption for Steam
The tax expenditure provides a sales and use tax exemption for sales of (i) steam used for residential purposes, (ii) steam purchased for use by certain small businesses and (iii) steam purchased for use in an industrial plant subject.
0.7
3.405
Exemption for Certain Energy Conservation Equipment
Exemption for Certain Energy Conservation Equipment
Equipment for a solar, wind or heat pump system used as a primary or auxiliary energy source in a principal residence is exempt from sales and use tax.
10.6
3.406
Exemption for Funeral Items
Exemption for Funeral Items
Coffins, caskets, burial garments, and other materials that are generally sold by a funeral director as part of the business of funeral directing are exempt from sales tax.
14.3
3.407
Exemption for Certain Motor Vehicles
Exemption for Certain Motor Vehicles
The tax expenditure provides an exemption from the sales and use tax for the sale of a motor vehicle that is purchased by and for the use of: (i) a person that has permanently lost the use of two or more limbs or (ii) a permanently disabled veteran.
2.2
3.408
Exemption for Textbooks
Exemption for Textbooks
Textbooks and other books required for instruction in educational institutions are exempt from sales tax.
57.6
3.409
Exemption for Books used for Religious Worship
Exemption for Books used for Religious Worship
Books used for religious worship are exempt from sales tax.
0.9
3.410
Exemption for Containers
Exemption for Containers
Sales of several types of containers are exempt from sales tax. Sales eligible for the exemption include sales of empty containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling.
163.5
3.411
Exemption for Certain Sales by Typographers, Compositors and Color Separators
Exemption for Certain Sales by Typographers, Compositors and Color Separators
Sales by typographers, compositors or color separators of composed type, film positives and negatives and reproduction proofs, or the fabrication or transfer of such items to a printer, publisher, or manufacturer of folding boxes, for use in printing are exempt from sales tax.
3.5
3.412
Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts
Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts
Materials and supplies used in connection with construction contracts with the United States and the Commonwealth of Massachusetts, or any of its subdivisions are tax exempt where the construction is for public purposes. Materials and supplies used in connection with construction contracts with a tax-exempt organization are tax exempt where the construction is to be used exclusively in carrying out the organization's charitable purpose. The exemption includes rentals of equipment as well.
206.8
3.417
Exemption for Commuter Boats
Exemption for Commuter Boats
Boats used exclusively to provide scheduled commuter passenger service and parts, materials and tools used to maintain and repair such vessels, are exempt from sales tax.
6.9
3.418
Exemption for Fuels, Supplies, and Repairs for Vessels Engaged in Interstate or Foreign Commerce
Exemption for Fuels, Supplies, and Repairs for Vessels Engaged in Interstate or Foreign Commerce
The tax expenditure provides for an exemption from the sales and use tax for sales in Massachusetts of fuels, supplies, and repairs for vessels engaged in interstate or foreign commerce.
1.8
3.419
Exemption for Fuel Used in Operating Aircraft and Railroads
Exemption for Fuel Used in Operating Aircraft and Railroads
The tax expenditure provides an exemption from the sales and use tax for purchases of fuel used in the operation of aircraft or railroads. Note that a separate fuel excise applies to aircraft fuel.
96.6
3.420
Exemption for Sales of Certain New and Used Buses
Exemption for Sales of Certain New and Used Buses
New and used buses purchased by carriers that provide scheduled intra-city bus service as certified by the Department of Public Utilities are exempt from sales and use tax. The exemption includes replacement parts, materials and tools used to maintain or repair these buses. The exemption has been interpreted as applying to all buses and equipment purchased by a carrier that has at least on DPU certificate.
7.3
3.421
Exemption for Films
Exemption for Films
Motion picture films sold for commercial exhibition are exempt from sales tax.
4.8
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