Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64L, § 1
Definitions
Official textmalegislature.gov
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 snack tray'', ''meals'' and ''restaurant''.
''Commissioner'', the commissioner of revenue.
''Sale'', a sale of meals by a restaurant for any purpose other than resale in the regular course of business.
''Vendor'', shall have the meaning assigned to it in section 1 of chapter 64H.
Source: view the official text
In this chapter (6 sections)
- 64L-1 · Definitions
- 64L-2 · Local sales tax upon restaurant meals; distribution; effective…
- 64L-3 · Sourcing meal sales to business location of vendor; vendors…
- 64L-4 · Reimbursement to vendor by purchaser
- 64L-5 · Tax to be stated and charged separately by vendor; sale of…
- 64L-6 · Liability for failure to pay tax under this chapter