Origin: Rental charges for refuse containers or bins in connection with service contracts by waste-service firms are exempt from sales and use tax when the containers are placed on the customer's premises by the waste service firm.
Origin: M.G.L. c. 64H, § 6(ii)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Sales Tax
Miscellaneous Exemptions
3.610
Exemption for Rental Charges for Refuse Bins and Containers
Rental charges for refuse containers or bins in connection with service contracts by waste-service firms are exempt from sales and use tax when the containers are placed on the customer's premises by the waste service firm.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(ii)</a>
0.8
0.9
0.9
1.0
1.0
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