July 3, 1980

In your letter of June 13, 1980, you inquired as to the application of the sales tax on meals to frozen, partially baked pizza which is sold at ********** ("Restaurant").

The Restaurant serves on its premises pizza, sandwiches, desserts and beverages. In addition, it sells pizza for consumption outside the Restaurant. The "take out" pizza is either fully baked and ready to eat or frozen and partially baked. The frozen pizza, which is specially packaged for freezer storage, must be baked by the customer for 45 minutes to 1 1/2 hours to be edible.

Massachusetts General Laws Chapter 64H, Section 6(h), exempts from sales taxation food products for human consumption other than meals provided by a restaurant. A meal is defined as any "food or beverage...prepared for human consumption and provided by a restaurant...".

Based on the foregoing it is ruled that:

1. frozen, partially baked pizza, sold by the Restaurant, which must be fully baked by the customer outside the Restaurant to be edible is not a meal within the meaning of Chapter 64H and is exempt from sales taxation;

2. fully baked, ready-to-eat pizza, sold by the Restaurant, is taxable whether intended for consumption on or off the restaurant premises, whether actually taken from the premises and whether packaged or wrapped.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

LJH/RSF/jmcd

LR 80-43