3.102 -Exemption for Certain Food and Beverages Sold in Restaurants

Item Description FY2014 FY2015 FY2016 FY2017 FY2018
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, § 6(h)
Estimate:  N.A.
N.A. N.A. N.A. N.A. N.A.

Key:

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