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3.102 -Exemption for Certain Food and Beverages Sold in Restaurants

Item	Description	FY2010	FY2011	FY2012
3.102	Exemption for Certain Food and Beverages Sold in Restaurants Although generally food and beverages sold in restaurants are taxed, there are certain exceptions. These are: a) food sold by weight, measure, count, or in unopened original containers or packages (for example, milk, meat, bread); b) beverages in unopened original containers which have a capacity of at least 26 fluid ounces; and c) bakery products sold in units of six or more. Origin: M.G.L. c. 64H, S. 6(h) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

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