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

3.410 -Exemption for Containers

Item DescriptionFY2012 FY2013 FY2014
3.410 Exemption for Containers
Most containers are exempt from sales tax. These include sales of empty returnable and non-returnable containers to be filled and resold, containers the contents of which are exempt from the sales tax, and returnable containers when sold with the contents or resold for refilling.

Origin:  M.G.L. c. 64H, S. 6(q)
Estimate:  $166.9
161.6 164.4 166.9


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

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