The Commonwealth of Massachusetts imposes a sales tax on meals sold by or purchased from restaurants or any part of a store considered by Massachusetts law to be a restaurant. Effective August 1, 2009, the tax is 6.25 percent of the sales price of the meal. (Prior to August 1, 2009, the tax rate was 5 percent. See TIR 09-11 , Change in Rate, Scope, and Computation of Sales/Use Taxes.) Generally, a food product commonly thought of as a grocery item is exempt from the sales tax on meals, except if sold as a meal item from a restaurant part of a store. More detailed information regarding the sales tax on meals is contained in Regulation 830 CMR 64H.6.5, Sales Tax on Meals.  Continue to Guide to Sales Tax on Meals.

Meals Tax Resources 
Register to File and Pay with WebFile for Business
Technical Information Release (TIR) 09-13 
Massachusetts General Laws Chapter 64L - Local Option Meals Excise
Guide to Sales and Use Tax