| Date: | 05/25/1982 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Referenced Sources: | Massachusetts General Laws |
Sales and Use Tax
May 25, 1982
You request a ruling concerning the application of the sales tax to meals which ********** Fraternity ("Fraternity") serves to its members.
Members of the Fraternity pay a fee once a term to cover the cost of rent, utilities, food and social activities. The fee is deposited into a single account from which the grocery and other bills of the Fraternity are paid. The Fraternity usually employs a cook to prepare breakfast and dinner.
General Laws Chapter 64H, Section 6(h) exempts from sales taxation food products for human consumption other than meals provided by a restaurant. Meals are defined as any food or beverage, or both, prepared for human consumption and provided by a restaurant. A restaurant is any eating establishment where food, food products, or beverages are provided and for which a charge is made.
Based on the foregoing it is ruled that meals served by the Fraternity to its members are not subject to the sales tax.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue
LJH:RSF:mf
LR 82-52