Massachusetts: Sales Tax Handbook
Are Food and Meals subject to sales tax?
While Massachusetts' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of food and meals in Massachusetts, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in Massachusetts.
Catering
TAXABLE
In the state of Massachusetts, any service charge by a caterer is not considered to be taxable so long as the caterer prepares food which was owned by the client at a fixed location on an ongoing basis. However, any delivery charges and gratuities that are distributed to employees are not considered to be taxable.
Grocery Food
EXEMPT
Sales of grocery food are exempt from the sales tax in Massachusetts.
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