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General Laws of Massachusetts (Last Updated: January 16, 2020) |
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PART I ADMINISTRATION OF THE GOVERNMENT |
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TITLE IX. TAXATION |
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CHAPTER 64L. LOCAL OPTION MEALS EXCISE |
| SECTION 1. Definitions |
| SECTION 2. Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports |
| SECTION 3. Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers |
| SECTION 4. Reimbursement to vendor by purchaser |
| SECTION 5. Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises |
| SECTION 6. Liability for failure to pay tax under this chapter |