Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2012

Governor's Budget Recommendation FY 2012

Sales Tax - All Detail


Fiscal Year 2012 Sales Tax (in Millions)
TAX EXPENDITURE
FY2010

FY2011

FY2012
3.000 - Exempt Entities 333.9 354.8 370.7
3.100 - Exempt Products/Services 1,335.2 1,422.6 1,472.6
3.200 - Exempt, Taxed Under Another Excise 655.8 763.8 880.6
3.300 - Exempt Component of a Product or Consumed in Production 261.3 289.4 309.6
3.400 - Exemptions for Specified Uses of Products/Services 955.7 991.8 1,041.7
3.500 - Exempt Not Taxable as Tangible Personal Property 12,415.3 12,679.3 13,034.6
3.600 - Miscellaneous Exemptions 110.6 116.7 120.4

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt Entities 333.9 354.8 370.7

item description amount
Exempt Entities 370.7
3.001 Exemption for Sales to the Federal Government N.A.
3.002 Exemption for Sales to the Commonwealth N.A.
3.003 Exemption for Sales to Tax-Exempt Organizations 369.6
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 1.1

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt Products/Services 1,335.2 1,422.6 1,472.6

item description amount
Exempt Products/Services 1,472.6
3.101 Exemption for Food 682.4
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 252.0
3.104 Exemption for Medical and Dental Supplies and Devices 438.0
3.105 Exemption for Water 49.7
3.106 Exemption for Newspapers and Magazines 36.4
3.107 Exemption for the American Flag N.A.
3.108 Exemption for Certain Precious Metals N.A.
3.109 Exemption for Cement Mixers N.A.
3.112 Exemption for Aircraft & Aircraft Parts 14.1

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt, Taxed Under Another Excise 655.8 763.8 880.6

item description amount
Exempt, Taxed Under Another Excise 880.6
3.201 Exemption for Alcoholic Beverages 110.0
3.202 Exemption for Motor Fuels 626.9
3.203 Exemption for Hotel/Motel Rooms 143.7

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt Component of a Product or Consumed in Production 261.3 289.4 309.6

item description amount
Exempt Component of a Product or Consumed in Production 309.6
3.301 Exemption for Items Used in Making Clothing N.A.
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing N.A.
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 94.9
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 129.9
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 60.8
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 15.3
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 8.8
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exemptions for Specified Uses of Products/Services 955.7 991.8 1,041.7

item description amount
Exemptions for Specified Uses of Products/Services 1,041.7
3.401 Exemption for Electricity 279.2
3.402 Exemption for Fuel Used for Heating Purposes 73.5
3.403 Exemption for Piped and Bottled Gas 205.2
3.404 Exemption for Steam 14.4
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 16.1
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.2
3.408 Exemption for Textbooks 24.6
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 173.9
3.411 Exemption for Certain Sales by Typographers, Compositors, Color Separators N.A.
3.412 Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts 163.4
3.417 Exemption for Commuter Boats N.A.
3.418 Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce 0.7
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads 46.2
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.
3.422 Exemption for Telephone Services 43.5

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Exempt Not Taxable as Tangible Personal Property 12,415.3 12,679.3 13,034.6

item description amount
Exempt Not Taxable as Tangible Personal Property 13,034.6
3.501 Nontaxation of Transfers of Real Property 1,824.3
3.502 Nontaxation of Rentals of Real Property 1,618.1
3.503 Nontaxation of Certain Services 9,433.4
3.504 Nontaxation of Internet Access and Related Services 158.9

 

Fiscal Year 2012 Resource Summary (in Millions)
TAX EXPENDITURE FY2010 FY2011 FY2012
Miscellaneous Exemptions 110.6 116.7 120.4

item description amount
Miscellaneous Exemptions 120.4
3.601 Exemption for Casual or Isolated Sales N.A.
3.602 Exemption for Vending Machine Sales N.A.
3.603 Exemption for Certain Meals 9.8
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise N.A.
3.605 Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise 2.4
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 94.5
3.607 Exemption for Publications of Tax-Exempt Organizations 13.7
3.608 Exemption for Gifts of Scientific Equipment N.A.
3.609 Exemption for Vessels or Barges of 50 Tons or Over N.A.
3.610 Exemption for Rental Charges for Refuse Containers N.A.
3.611 Exemption for Honor Trays N.A.

Key:

ORIGIN  
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.


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