Massachusetts General Laws
Title IX - Taxation
Chapter 64l - Local Option Meals Excise

Section 1 - Definitions - Section 1. As used in this chapter, the following words...

Section 2 - Local Sales Tax Upon Restaurant Meals; Distribution; Effective Date Upon Acceptance by Municipality; Reports - Section 2. (a) A city or town which accepts this...

Section 3 - Sourcing Meal Sales to Business Location of Vendor; Vendors With Multiple Business Locations; Meal Delivery Companies and Caterers - Section 3. Except as provided herein, a sale of a...

Section 4 - Reimbursement to Vendor by Purchaser - Section 4. Reimbursement for the tax imposed by this chapter...

Section 5 - Tax to Be Stated and Charged Separately by Vendor; Sale of Alcoholic Beverages Consumed on Premises - Section 5. Upon each sale of a meal by a...

Section 6 - Liability for Failure to Pay Tax Under This Chapter - Section 6. Every person who fails to pay to the...