![]() The local option meals excise generally takes effect on the first day of the calendar quarter following 30 days after being accepted by the city or town or the first day of a later calendar quarter chosen by the city or town. This local excise is imposed along with the state sales tax on meals, bringing the effective tax rate on sales of meals to 7% in a city or town that adopted it. The rate is 0.75% of the vendor's gross receipts from restaurant meal sales. Local option meals excise: A city or town may impose a local option meals excise on sales by a vendor of restaurant meals occurring within that city or town. ![]() Restaurant meal delivery company: A restaurant meal delivery company is a vendor of meals bought from restaurants to resell and deliver. Stores that may have a restaurant part include: Any store that contains a restaurant part must charge a sales tax on those meals. ![]() Restaurant part: A restaurant part is an area, section or counter, etc., within a store that sells meals. Generally, food products for human consumption sold by stores are exempt from the sales tax. Store: A store is any establishment that does not primarily sell meals. Honor snack trays are open trays in which employees (in an establishment that normally doesn't sell food) can pay for snacks and candy on the honor system. Vending machines or "honor snack trays" that sell snacks or candy with a sales price of $3.50 or more.Snack bars, including theatre snack bars.Dining rooms, including hotel and motel dining rooms.Restaurant: A restaurant is any eating or drinking establishment (stationary or mobile, temporary or permanent) that is primarily engaged in the business of selling meals for a price. A meal includes food or beverages sold as "take out" or "to go," regardless of whether they're packaged or wrapped, and whether they're taken from the premises of the restaurant. Meal: A meal is any food and/or beverage that has been prepared for immediate human consumption and provided by a restaurant or restaurant part of a store. We used these terms to make the guide easier to read, but the tax is actually a "sales tax" on meals, not a separate "meals tax." Definitions Throughout this guide, you might see phrases such as "meals tax," "meals tax vendor," "meals tax return," etc. Generally, food products people commonly think of as groceries are exempt from the sales tax, except if they are sold as a meal from a restaurant part of a store. The tax is 6.25% of the sales price of the meal. Massachusetts imposes a sales tax on meals sold by or bought from restaurants or any restaurant part of a store.
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