Origin: Massachusetts allows a sales and use tax exemption for the sale of building materials and supplies used by contractors in fulfilling construction contracts with federal and Massachusetts government entities or with certain tax-exempt organizations.
Origin: M.G.L. c. 64H, § 6(f)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Sales Tax
Exemptions for Specified Uses of Products/Services
3.412
Exemption for Sales of Building Materials and Supplies Used in federal and Massachusetts Government Construction Contracts and Construction Contracts with Tax Exempt Organizations
Massachusetts allows a sales and use tax exemption for the sale of building materials and supplies used by contractors in fulfilling construction contracts with federal and Massachusetts government entities or with certain tax-exempt organizations.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(f)</a>
356.2
352.2
363.2
375.1
383.6
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