Massachusetts Statutes
§ 1 — Definitions
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64L LOCAL OPTION MEALS EXCISE
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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