| Item | Description | FY2010 | FY2011 | FY2012 |
|---|---|---|---|---|
| 3.101 | Exemption for Food
Food for human consumption is exempt from sales tax, including food purchased with federal food stamps. The exemption does not cover meals served in restaurants and similar establishments. Meals are taxed under the sales tax at a rate of 6.25%. Origin: M.G.L. c. 64H, S. 6(h) and (kk) Estimate: $682.4 |
623.3 | 661.5 | 682.4 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |