Origin: Sales to the federal government and its agencies are not subject to the sales and use tax because the US Constitution prohibits states from taxing such sales. The prohibition is effectuated by an exemption set out in the Massachusetts sales and use tax statutes.
Origin: M.G.L. c. 64H, § 6(d)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Sales Tax
Exempt Entities
3.001
Exemption for Sales to the Federal Government
Sales to the federal government and its agencies are not subject to the sales and use tax because the US Constitution prohibits states from taxing such sales. The prohibition is effectuated by an exemption set out in the Massachusetts sales and use tax statutes.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(d)</a>
53.5
56.4
59.3
62.4
65.7
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