Sales tax on meals is imposed on the sale by a restaurant, or any part of a store that is considered to be a restaurant, of any food or beverage (including alcohol). All beverages (including alcohol) sold in unopened original containers for off-premises consumption are tax exempt. A Guide to Sales Tax on Meals
Cigarettes & Tobacco
Massachusetts imposes an excise tax excise on the selling, consuming or giving of cigarettes. All sellers of cigarettes and smokeless tobacco must be licensed. Cigarette and Tobacco Tax
Alcohol, Cigarettes & Tobacco Resources
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