Massachusetts Chapter 64L — Local Option Meals Excise

6 sections hosted, reproduced from the official public-domain source.

Mass. Gen. Laws ch. 64L, § 1— Definitions
Mass. Gen. Laws ch. 64L, § 2— Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports
Mass. Gen. Laws ch. 64L, § 3— Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers
Mass. Gen. Laws ch. 64L, § 4— Reimbursement to vendor by purchaser
Mass. Gen. Laws ch. 64L, § 5— Tax to be stated and charged separately by vendor; sale of alcoholic beverages consumed on premises
Mass. Gen. Laws ch. 64L, § 6— Liability for failure to pay tax under this chapter