Origin: Sales of materials used in making clothes, such as thread and fabric, are exempt from sales and use tax.
Origin: M.G.L. c. 64H, § 6(v)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Exempt Component of a Product or Consumed in Production
3.301
Exemption for Items Used in Making Clothing
Sales of materials used in making clothes, such as thread and fabric, are exempt from sales and use tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(v)</a>
Negligible
Negligible
Negligible
Negligible
Negligible
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