3.101 -Exemption for Food

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
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: $700.7	639.1	657.1	661.7	678.2	700.7

Key:

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