MA S2000

Expands Massachusetts R&D sales tax exemption eligibility beyond manufacturing corporations to include limited liability companies, partnerships, and other entities primarily engaged in research and development that file Massachusetts tax returns

Requires non-corporate entities to obtain certification from the Department of Revenue confirming their primary engagement in R&D activities to qualify for the exemption

Directs the Department of Revenue to issue guidance for eligible non-corporate entities applying for the exemption, potentially including an annual statement requirement

Takes effect January 1, 2026, applying to all qualifying purchases made on or after that date

Amends Sections 6(r) and 6(s) of Chapter 64H of the General Laws