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.