Origin: 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).
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
Miscellaneous Exemptions
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).
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(m)</a>
20.9
21.9
23.0
6.1
1.0
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