Massachusetts: Sales Tax Handbook
Are Manufacturing and Machinery subject to sales tax?
While Massachusetts' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in Massachusetts, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in Massachusetts.
Machinery
EXEMPT
Sales of machinery are exempt from the sales tax in Massachusetts.
Raw Materials
EXEMPT
Sales of raw materials are exempt from the sales tax in Massachusetts.
Utilities & Fuel
EXEMPT
Sales of utilities & fuel are exempt from the sales tax in Massachusetts.
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