3.600 Miscellaneous Exemptions

Miscellaneous Exemptions

3.600

358.5

354.1

363.6

355.6

359.6

Download the data

3.601
Exemption for Casual or Isolated Sales

Certain sales made outside a seller's regular course of business are exempt from the Massachusetts sales and use tax. Such sales are referred to as "casual and isolated" sales and include: (i) non-recurring sales by schools, churches, and other non-profits for fundraising purposes (such as a church bizarre); (ii) non-recurring sales by individuals (such as a garage sale); (iii) non-recurring sales by businesses of used business equipment and fixtures (such as a store selling its used cash registers); and (iv) bulk sales of assets when an entire business is sold to new owners. Sales of motor vehicles, trailers, boats, or airplanes do not qualify for this exemption, unless they are between family members.

M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b).

43.1

3.602
Exemption for Vending Machine Sales

Vending machine sales of items costing ten cents or less are exempt from sales tax. In addition, sales through vending machines which exclusively sell snacks and candy with a sales price of less than three dollars and fifty cents are exempt from the sales tax on meals

M.G.L. c. 64H § 6(h) and (t)

1.5

3.603
Exemption for Certain Meals

A sales and use tax exemption is allowed for meals provided by (i) religious institutions, (ii) hospitals, (iii) facilities for senior citizens or individuals with disabilities, (iv) educational institutions that provide meals to students, and (v) other meal providers enumerated in M.G.L. c. 64H, § 6(cc) except summer camps, which are covered in TE 3.605.

M.G.L. c. 64H, § 6(cc)

136.4

3.604
Exemption for Certain Bed and Breakfast Businesses from Sales Tax on Meals

Meals at bed and breakfast businesses are exempt from sales tax on meals unless (i) they are provided by a bed and breakfast that has four or more rooms; and (ii) the meals are included in rent subject to the room occupancy excise.

M.G.L. c. 64H, § 6(h)

0.1

3.605
Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise

A sales and use tax exemption is allowed for meals provided by summer camps for children aged 18 and under, or by summer camps for developmentally disabled individuals.

M.G.L. c. 64H, § 6(cc)

0.7

3.606
Exemption for Trade-in Allowances for Motor Vehicles and Trailers

In most cases, motor vehicles and trailers bought from a dealer in a trade-in transaction are subject to tax only on the excess of the purchase price over the amount credited for the trade-in, rather than on the full purchase price.

M.G.L c. 64H, § 26, c. 64I, § 27

136.0

3.607
Exemptions for Publications of Tax-Exempt Organizations in an accessible format used by disabled individuals.

Sales of publications of 501(c)(3) organizations are exempt if such publications are produced in an accessible format, including, but not limited to, braille, enlarged print, audio or electronic text, for use by individuals unable to read other print due to disability. Note: Before September 27, 2024, the exemption applied to sales of all publications of any corporation, foundation, organization or institution that is an exempt organization pursuant to Code § 501(c)(3).

M.G.L. c. 64H, § 6(m)

1.0

3.608
Exemption for Gifts of Scientific Equipment

Massachusetts provides a sales and use tax exemption for donations of scientific equipment by manufacturers to non-profit educational institutions, to the Massachusetts Technology Park Corporation, or to the Bay State Skills Corporation.

M.G.L. c. 64H, § 6(jj)

N.A.

3.609
Exemption for Vessels or Barges 50 Tons and Over

Vessels or barges of 50 tons burden or over are exempt from sales tax when constructed in-state and sold by the builder.

M.G.L. c. 64H, § 6(o)

0.4

3.610
Exemption for Rental Charges for Refuse Bins and Containers

Rental charges for refuse containers or bins in connection with service contracts by waste-service firms are exempt from sales and use tax when the containers are placed on the customer's premises by the waste service firm.

M.G.L. c. 64H, § 6(ii)

1.0

3.611
Exemption for Honor Snack Trays

Snacks and candy purchased from honor trays are exempt from the sales tax on meals, provided all items in the tray are sold for less than $3.50.

M.G.L. c. 64H, § 6(h)

0.7

3.612
Sales Tax Holiday

Retail sales of tangible personal property during a 2-day weekend Sales Tax Holiday in August each year are exempt from sales tax.

St. 2018, c. 121, § 4

38.6

Download the data