| Item | Description | FY2011 | FY2012 | FY2013 | FY2014 | FY2015 | 
|---|---|---|---|---|---|---|
| 3.603 | Exemption for Certain Meals
 Meals prepared by churches and hospitals, meals provided to organizations for the elderly, and meals provided by educational institutions are exempt from sales tax. Comment: Estimate is for meals served in schools only. Origin: M.G.L. c. 64H, S. 6(cc) Estimate: $11.9  | 
9.2 | 9.8 | 10.8 | 11.5 | 11.9 | 
| ORIGIN | |
| M.G.L. | Massachusetts General Laws | 
|---|---|
| ESTIMATES | All estimates are in $ millions. |