Origin: The tax expenditure provides a sales and use tax exemption for sales of (i) electricity for residential use, (ii) electricity purchased by certain small businesses, and (iii) electricity purchased for use in an industrial plant.
Origin: M.G.L. c. 64H, § 6(i) and (qq)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Sales Tax
Exemptions for Specified Uses of Products/Services
3.401
Exemption for Electricity
The tax expenditure provides a sales and use tax exemption for sales of (i) electricity for residential use, (ii) electricity purchased by certain small businesses, and (iii) electricity purchased for use in an industrial plant.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(i) and (qq)</a>
455.7
470.2
485.2
500.7
516.6
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