|Organization:||Massachusetts Department of Revenue|
|Referenced Sources:||Massachusetts General Laws|
Sales and Use
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