Origin: Meals at bed and breakfast businesses are exempt from sales tax on meals unless (i) they are provided by a bed and breakfast that has four or more rooms; and (ii) the meals are included in rent subject to the room occupancy excise.
Origin: M.G.L. c. 64H, § 6(h)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Miscellaneous Exemptions
3.604
Exemption for Certain Bed and Breakfast Businesses from Sales Tax on Meals
Meals at bed and breakfast businesses are exempt from sales tax on meals unless (i) they are provided by a bed and breakfast that has four or more rooms; and (ii) the meals are included in rent subject to the room occupancy excise.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">c. 64H, § 6(h)</a>
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