3.000
3.000 Exempt Entities
Tax Expenditure Name
Tax Expenditure Number
FY2022
FY2023
FY2024
FY2025
FY2026
Exempt Entities
3.000
868.0
941.7
997.0
1,081.2
1,152.9
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Tax Item
Description
Origin
FY2026
3.001
Exemption for Sales to the Federal Government
Exemption for Sales to the Federal Government
Sales to the federal government and its agencies are not subject to the sales and use tax because the US Constitution prohibits states from taxing such sales. The prohibition is effectuated by an exemption set out in the Massachusetts sales and use tax statutes.
62.4
3.002
Exemption for Sales to the Commonwealth
Exemption for Sales to the Commonwealth
Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax.
119.2
3.003
Exemption for Sales to Tax-Exempt Organizations
Exemption for Sales to Tax-Exempt Organizations
Non-profit organizations that are exempt from taxation under Internal Revenue Code (the "Code") § 501(c)(3) are exempt from sales and use tax on purchases of tangible personal property and services used in carrying out their tax-exempt purposes. Purchases by non-profit volunteer fire departments and ambulance services are also exempt.
953.5
3.004
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax.
M.G.L. c. 62, § 6(l), c. 63, § 38X, c. 64H, § 6(ww)
0.3
3.005
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company
Sales of tangible personal property purchased for a certified life sciences company, to the extent authorized pursuant to the life sciences tax incentive program, for use in connection with the construction, alteration, remodeling, repair or remediation of research, development or manufacturing facilities and utility support systems, are exempt from sales tax.
M.G.L. c. 62, §§ 6(m), (n), (r), and (t); c.63, §§ 31M, 38M(k), 38U, 38W, 38V, and 38CC; c. 64H, § 6(xx)
0.4
3.006
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Climatetech Company
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Climatetech Company
Sales of tangible personal property purchased for a certified climatetech company, to the extent authorized pursuant to the climatetech tax incentive program, for use in connection with the construction, alteration, remodeling, repair or remediation of research, development or manufacturing facilities and utility support systems, are exempt from sales tax.
N.A.
3.007
Exemption for Sales of Equipment, Software, and Electricity Used in Qualified Data Center
Exemption for Sales of Equipment, Software, and Electricity Used in Qualified Data Center
A sales and use tax exemption is available to the owner or operator of a qualified data center for the purchase of eligible data center equipment, software, electricity used in a qualified data center, and construction costs incurred in the building, renovation, or refurbishment of a qualified data center. For a data center to be qualified, it must meet certain criteria and be certified by the Secretary of the Executive Office of Economic Development ("EOED"). However, EOED will not accept applications for certification until it completes its development, in consultation with DOR, of the required regulations and a standardized application form for the certification of qualified data centers.
17.0
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