Massachusetts offers several sales tax incentives, including: - Sales Tax Exemptions for Manufacturing: Exemptions on machinery and equipment used directly in the manufacturing process reduce capital costs for manufacturers. - Research and Development Exemptions: Exemptions on materials and tools used in R&D activities encourage innovation and technological advancements. - Investment Tax Credits: Credits for investing in equipment or property lower overall tax liabilities for businesses making significant investments. - Energy Efficiency Incentives: Exemptions or rebates for energy-efficient technologies and renewable energy sources support sustainable business practices. - Small Business Benefits: Specific discounts and exemptions designed to reduce financial burdens on emerging enterprises, fostering growth and competitiveness. These incentives promote growth, innovation, and competitiveness within various industries, attracting and supporting businesses operating in Massachusetts.