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

3.303 -Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development


Item DescriptionFY2012 FY2013 FY2014
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development
Materials, tools, fuels and machinery, including spare parts, used in research and development by certified manufacturing or research and development corporations are exempt from sales tax.

Origin:  M.G.L. c. 64H, S. 6(r) and (s)
Estimate:  $89.4
79.8 84.3 89.4

Key:

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


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