Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

Miscellaneous Exemptions


Fiscal Year 2014 Resource Summary (in Millions)
TAX EXPENDITURE FY2012 FY2013 FY2014
Miscellaneous Exemptions 118.9 123.3 128.5

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item description amount
Miscellaneous Exemptions 128.5
3.601 Exemption for Casual or Isolated Sales
Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.

Origin:  M.G.L. c. 64H, S. 6(c) and M.G.L. c. 64I, S. 7(b)
Estimate:  N.A.
 
N.A.
3.602 Exemption for Vending Machine Sales
Vending machine sales of ten cents or less are exempt from sales tax. In addition, sales through vending machines, which exclusively sell snacks and candy with a sales price of less than one dollar, are exempt from the sales tax on meals.

Origin:  M.G.L. c. 64H, S. 6(h) and (t)
Estimate:  N.A.
 
N.A.
3.603 Exemption for Certain Meals
Meals prepared by churches and hospitals, meals provided to organizations for the elderly, and meals provided by educational institutions are exempt from sales tax.

Comment: Estimate is for meals served in schools only.

Origin:  M.G.L. c. 64H, S. 6(cc)
Estimate:  $11.5
 
11.5
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise
Owner-occupied one-, two-, and three-bedroom bed and breakfast establishments are exempt from both the sales tax on meals and the room occupancy excise.

Origin:  M.G.L. c. 64G, S. 1, 2, 3,3A, and 6, and M.G.L. c. 64H, S. 6(h)
Estimate:  N.A.
 
N.A.
3.605 Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise
An exemption from both the sales tax on meals and the room occupancy excise is provided for summer camps for children age 18 and under, or for summer camps for developmentally disabled individuals. Camps that satisfy the above criteria but offer their facilities during the off-season to individuals 60 years of age or over for 30 days or less in any calendar year will not lose their exemption.

Comment: Estimate is for meals only.

Origin:  M.G.L. c. 64G, S. 2 and M.G.L. c. 64H, S. 6(cc)
Estimate:  $1.1
 
1.1
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers
In most cases, motor vehicles and trailers bought in a trade-in transaction are only subject to sales tax on the excess of the purchase price over the amount credited for the trade-in.

Origin:  M.G.L c. 64H, S. 26, c. 64I, S. 27
Estimate:  $101.1
 
101.1
3.607 Exemption for Publications of Tax-Exempt Organizations
The publications of tax-exempt organizations are exempt from sales tax.

Origin:  M.G.L. c. 64H, S. 6(m)
Estimate:  $14.8
 
14.8
3.608 Exemption for Gifts of Scientific Equipment
Gifts of scientific equipment or apparatus by manufacturers to non-profit educational institutions or to the Massachusetts Technology Park Corporation are exempt from sales tax.

Origin:  M.G.L. c. 64H, S. 6(jj)
Estimate:  N.A.
 
N.A.
3.609 Exemption for Vessels or Barges of 50 Tons or Over
Vessels or barges weighing 50 tons or more are exempt from sales tax when constructed in-state and sold by the builder.

Origin:  M.G.L. c. 64H, S. 6(o)
Estimate:  N.A.
 
N.A.
3.610 Exemption for Rental Charges for Refuse Containers
Rental charges in connection with service contracts by and between waste service firms and customers for refuse containers or bins are exempt from sales tax when the containers are placed on the customer's premises by the waste service firm.

Origin:  M.G.L. c. 64H, S. 6(ii)
Estimate:  N.A.
 
N.A.
3.611 Exemption for Honor Trays
Food items purchased from honor trays are exempt from sales and meals taxes, provided that no item on the honor tray is sold for $1 or more.

Comment: Honor trays are vending carts in workplaces from which snacks may be purchased on the honor system.

Origin:  M.G.L. c. 64H, S. 6(h)
Estimate:  N.A.
 
N.A.

Key:

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


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