General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64L. LOCAL OPTION MEALS EXCISE |
SECTION 1. Definitions
Latest version.
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As used in this chapter, the following words shall have the meaning assigned to them in paragraph (h) of section 6 of chapter 64H: ''honor snack tray'', ''meals'' and ''restaurant''.
''Commissioner'', the commissioner of revenue.
''Sale'', a sale of meals by a restaurant for any purpose other than resale in the regular course of business.
''Vendor'', shall have the meaning assigned to it in section 1 of chapter 64H.