November 29, 1983
|You request a ruling as to the application of the sales tax to sales of meals to faculty and staff by High School ("School").|
|Special education and regular education students at the School operate two meals programs. One program offers an eat-in lunch; the other program offers a bag lunch. Both programs sell the lunches to faculty and staff.|
|Sales of meals, whether consumed on or off the premises of an eating establishment, are subject to the sales tax unless otherwise exempted. (G.L. c. 64H, § 6(h)). Meals furnished to students by educational institutions are exempt from the sales tax. (G.L. c. 64H, § 6(cc)). This exemption does not apply to faculty members, other school employees, or any other non-students. If an educational institution sells meals to students and non-students, the institution is responsible for collecting sales taxes from non-students, for paying sales taxes on its taxable sales, and for maintaining adequate records of sales.|
|Based on the foregoing, it is ruled that sales of meals to members of the faculty and staff by the School are subject to the sales tax.|
|Very truly yours,|
|/s/Ira A. Jackson|
|Ira A. Jackson|
|Commissioner of Revenue|
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