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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 64l - Local Option Meals Excise
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