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

3.308 -Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production


Item DescriptionFY2012 FY2013 FY2014
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production
Materials, tools, fuels, and machinery, including spare parts, used in agricultural production are exempt from sales tax if they become components of products to be sold or are consumed or directly used in agricultural production. The exemption includes the same items when used for the production of livestock, poultry and animals in research. Also included are seeds and plants used to grow food for human consumption outside the agricultural industry (e.g., by home gardeners).

Origin:  M.G.L. c. 64H, S. 6(r), (s) and (p)
Estimate:  $13.8
12.8 13.3 13.8

Key:

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


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