General Laws of Massachusetts - Chapter 64L Local Option Meals Excise

• Massachusetts General Laws - Definitions - Chapter 64L, Section 1
  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...
• Massachusetts General Laws - Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports - Chapter 64L, Section 2
  (a) A city or town which accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax...
• Massachusetts General Laws - Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers - Chapter 64L, Section 3
  Except as provided herein, a sale of a meal by a restaurant is sourced to the business location of the vendor if (1) the meal...
• Massachusetts General Laws - Reimbursement to vendor by purchaser - Chapter 64L, Section 4
  Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add...
• Massachusetts General Laws - Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises - Chapter 64L, Section 5
  Upon each sale of a meal by a restaurant taxable under this chapter, the amount of tax collected by the vendor from the purchaser shall...
• Massachusetts General Laws - Liability for failure to pay tax under this chapter - Chapter 64L, Section 6
  Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth....

Last modified: September 11, 2015