Massachusetts Statutes

§ 1 — Definitions

Massachusetts § 1
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64LLOCAL OPTION MEALS EXCISE

This text of Massachusetts § 1 (Definitions) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mass. Gen. Laws ch. 64L, § 1 (2026).

Text

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 restaurant for any purpose other than resale in the regular course of business.''Vendor'', shall have the meaning assigned to it in section 1 of chapter 64H.

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Bluebook (online)
Massachusetts § 1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64L/1.