Origin: 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
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Miscellaneous Exemptions
3.605
Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise
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.
<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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