| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 | 
|---|---|---|---|---|---|---|
| 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. | N.A. | N.A. | 
| ORIGIN | |
| M.G.L. | Massachusetts General Laws | 
|---|---|
| ESTIMATES | All estimates are in $ millions. |