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, § 6(cc)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Miscellaneous Exemptions
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.<BR><BR>Comment: Estimate is for meals served in schools only.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(cc)</a>
12.0
12.1
13.5
14.0
14.5
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