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3.102 -Exemption for Certain Food and Beverages Sold in Restaurants
| Item | Description | FY2015 | FY2016 | FY2017 | FY2018 | FY2019 |
|---|---|---|---|---|---|---|
| 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. |
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