Origin: Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax.
Origin: M.G.L. c. 64H, § 6(d)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Exempt Entities
3.002
Exemption for Sales to the Commonwealth
Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(d)</a>
96.0
101.4
107.0
112.9
119.2
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