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

3.601 -Exemption for Casual or Isolated Sales

Item DescriptionFY2012 FY2013 FY2014
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. N.A. N.A.


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

top of page link top of page