A sales and use tax exemption is allowed for
meals provided by (i) religious institutions, (ii)
hospitals, (iii) facilities for senior citizens or
individuals with disabilities, (iv) educational
institutions that provide meals to students, and
(v) other meal providers enumerated in M.G.L.
c. 64H, § 6(cc) except summer camps, which
are covered in TE 3.605.
Origin: M.G.L. c. 64H, § 6(cc)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Miscellaneous Exemptions
3.603
Exemption for Certain Meals
A sales and use tax exemption is allowed for <BR>meals provided by (i) religious institutions, (ii) <BR>hospitals, (iii) facilities for senior citizens or <BR>individuals with disabilities, (iv) educational <BR>institutions that provide meals to students, and <BR>(v) other meal providers enumerated in M.G.L. <BR>c. 64H, § 6(cc) except summer camps, which <BR>are covered in TE <a href="/tax-expenditure-budget/sales-tax/miscellaneous-exemptions/3-605">3.605</a>.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(cc)</a>
98.9
93.7
128.0
118.3
124.1
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