Origin: Sales of textbooks and other books required for instructional purposes at educational institutions are exempt from sales and use tax.
Origin: M.G.L. c. 64H, § 6(m)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Exemptions for Specified Uses of Products/Services
3.408
Exemption for Textbooks
Sales of textbooks and other books required for instructional purposes at educational institutions are exempt from sales and use tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(m)</a>
10.2
10.7
11.4
11.7
12.2
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