Origin: Materials, tools, fuels, machinery, and replacement parts used directly and exclusively in research and development by manufacturing or research and development corporations are exempt from sales tax. Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under Section 66 in St. 2014, c. 287.
Origin: M.G.L. c. 64H, § 6(r) and (s)
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
3.303
Exemption for Materials, Tools, Fuels, and Machinery Used in Research and Development
Materials, tools, fuels, machinery, and replacement parts used directly and exclusively in research and development by manufacturing or research and development corporations are exempt from sales tax. Comment: This estimate includes sales /use tax exemption of $7.9 million for qualifying limited partnership engaged in research activities under <a href="https://malegislature.gov/Laws/SessionLaws/Acts/2014/Chapter287" target="_blank">Section 66 in St. 2014, c. 287</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
95.1
95.9
96.8
97.7
98.6
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