Origin: Foods and beverages commonly thought of as groceries are exempt from the sales tax, including items purchased with Supplemental Nutrition Assistance Program (SNAP) benefits (formerly known as "food stamps"). The exemption does not apply to restaurant meals.

Origin: M.G.L. c. 64H, § 6(h) and (kk)

Item Number
FY2023
FY2024
FY2025
FY2026
FY2027
3.101
1,132.9
1,214.9
1,265.1
1,314.2
1,383.8
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