![]() ![]() Residential use generally does not include use in hotels. Thus, residential use includes, for example, use in apartment buildings, rooming houses, and nursing homes as well as use in single family or multiple family homes. Residential use includes use in any dwelling where people customarily reside on a long-term basis, whether or not the occupants of the dwelling are the purchasers of the fuel, and regardless of the number of heating, electrical, or other utility systems that the dwelling may have. The sale, furnishing, or service of gas, steam, or electricity for residential purposes and the sale of any fuel for residential heating purposes is exempt from tax under G.L. These modified exemptions, which generally apply to residential use, small businesses, certain industrial uses, and use by governmental and non-profit organizations, are discussed below. Chapters 121 and 150 have now removed the general exemption for sales or use of gas, electricity, steam, and heating fuel, but at the same time have modified the exemptions available for specific uses of these and other sources of energy. 64H, ยง 6(j) (1988)) and certain enumerated commercial and industrial uses of otherwise taxable fuels (G.L. Specific exemptions were also available for heating fuel (G.L. Under prior law, however, the sales, furnishing, or service of gas, electricity, or steam was specifically exempt from tax. 64H, 64I, has traditionally been imposed on the retail sale or use of all tangible personal property, including some fuels. In the absence of a specific statutory exemption, the sales and use tax under G.L. In particular, this TIR will discuss the exemptions from the taxation of these energy sources that are available to residential users, small businesses, certain industrial users, governmental entities, and charitable organizations, and the manner in which these users must claim their exemptions. The Department of Revenue is issuing this Technical Information Release (TIR) to explain the effect of the new laws on the taxation of the sale or use of certain types of energy, generally including gas, steam, electricity, and heating fuel, under G.L. These new laws have substantially modified the provisions of the sales and use tax in Chapters 64H and 64I of the General Laws. Massachusetts has recently adopted two Acts: St. ![]()
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