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

3.102 -Exemption for Certain Food and Beverages Sold in Restaurants


Item DescriptionFY2012 FY2013 FY2014
3.102 Exemption for Certain Food and Beverages Sold in Restaurants
Although generally food and beverages sold in restaurants are taxed, there are certain exceptions. These are: a) food sold by weight, measure, count, or in unopened original containers or packages (for example, milk, meat, bread); b) beverages in unopened original containers which have a capacity of at least 26 fluid ounces; and c) bakery products sold in units of six or more.

Origin:  M.G.L. c. 64H, S. 6(h)
Estimate:  N.A.
N.A. N.A. N.A.

Key:

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


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