Origin: The tax expenditure provides a sales and use tax exemption for sales of (i) fuel used for residential heating purposes, (ii) fuel used for heating purposes by certain small businesses and (iii) fuel used for heating purposes in industrial plants.
Origin: M.G.L. c. 64H, § 6(j) and (qq)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Exemptions for Specified Uses of Products/Services
3.402
Exemption for Fuel Used for Heating Purposes
The tax expenditure provides a sales and use tax exemption for sales of (i) fuel used for residential heating purposes, (ii) fuel used for heating purposes by certain small businesses and (iii) fuel used for heating purposes in industrial plants.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(j) and (qq)</a>
74.1
77.5
81.0
84.9
89.0
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