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6 sections in this chapter.
Mass. Gen. Laws ch. 64L, § 1 Definitions
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Section 1. As used in this chapter, the following words shall have the meaning assigned to them in paragraph (h) of section 6 of chapter 64H: ''honor snack tray'', ''meals'' and ''restaurant''. ''Commissioner'', the commissioner of revenue. ''Sale'', a sale of meals by a restaura…
Mass. Gen. Laws ch. 64L, § 2 Local sales tax upon restaurant meals; distribution; effective date upon acceptance by municipality; reports
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Section 2. (a) A city or town which accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon the sale of restaurant meals originating within the city or town by a vendor at a rate of.75 per cent of the gross receipts of the vendor fr…
Mass. Gen. Laws ch. 64L, § 3 Sourcing meal sales to business location of vendor; vendors with multiple business locations; meal delivery companies and caterers
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Section 3. Except as provided herein, a sale of a meal by a restaurant is sourced to the business location of the vendor if (1) the meal is received by the purchaser at the business location of the vendor or (2) if the meal is delivered by the vendor to a customer, regardless of …
Mass. Gen. Laws ch. 64L, § 4 Reimbursement to vendor by purchaser
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Section 4. Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter and such tax shall b…
