Origin: In general, grocery items are exempt from sales and use tax. Restaurant meals are subject to tax. However, certain food and beverage items sold by restaurants are nevertheless exempt because they are viewed as being akin to grocery items.
Origin: M.G.L. c. 64H, § 6(h)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Sales Tax
Exempt Products/Services
3.102
Exemption for Certain Food and Beverages Sold in Restaurants
In general, grocery items are exempt from sales and use tax. Restaurant meals are subject to tax. However, certain food and beverage items sold by restaurants are nevertheless exempt because they are viewed as being akin to grocery items.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(h)</a>
N.A.
N.A.
N.A.
N.A.
N.A.
Loading...