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Letter Ruling

Letter Ruling Letter Ruling 82-52: Meals Served by a Fraternity

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


LR 82-52

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