A sales and use tax exemption is allowed for
meals provided by summer camps for children
aged 18 and under, or by summer camps for
developmentally disabled individuals.
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
3.605
Exemption for Certain Summer Camps from
Sales Tax on Meals
A sales and use tax exemption is allowed for <BR>meals provided by summer camps for children <BR>aged 18 and under, or by summer camps for <BR>developmentally disabled individuals.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(cc)</a>
0.7
0.7
0.7
0.7
0.7
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