Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.101 -Exemption for Food

Item DescriptionFY2012 FY2013 FY2014
3.101 Exemption for Food
Food for human consumption is exempt from sales tax, including food purchased with federal food stamps. The exemption does not cover meals served in restaurants and similar establishments. Meals are taxed under the sales tax at a rate of 6.25%.

Origin:  M.G.L. c. 64H, S. 6(h) and (kk)
Estimate:  $714.5
666.8 687.7 714.5


M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.

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