Origin: The tax expenditure provides for an exemption from the sales and use tax for sales of materials, tools, fuels, and machinery, including replacement parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines, or pipes.
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
3.304
Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power
The tax expenditure provides for an exemption from the sales and use tax for sales of materials, tools, fuels, and machinery, including replacement parts, used in furnishing gas, water, steam, or electricity to consumers through mains, lines, or pipes.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r) and (s)</a>
60.1
55.2
53.8
52.4
51.1
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