Are Restaurant Meals Taxable in Massachusetts?
Yes — in Massachusetts, all prepared meals are subject to a 6.25% meals tax. This includes food sold at restaurants, cafés, food trucks, and even grocery store delis. If it’s ready to eat, it’s taxable.
What Counts as a Taxable Meal?
The Massachusetts Department of Revenue defines a meal as any food or beverage prepared for immediate consumption, regardless of where it’s consumed. That means whether you're dining in, taking out, or ordering delivery, the tax applies.
Taxable meals include:
Dishes served at restaurants and cafés
Food from food trucks and street vendors
Ready-to-eat items from grocery store delis
Prepared beverages like smoothies, coffee, or bubble tea
Even if you grab a hot slice of pizza at the supermarket or buy a sandwich from a convenience store, it’s taxed under the meals tax law.
In contrast, unprepared grocery items like raw vegetables, uncooked pasta, or a package of uncooked chicken are not subject to the meals tax. The key factor is whether the item is sold as ready to eat.
Who Collects the Meals Tax?
Food sellers—like restaurants or grocery stores—are responsible for collecting the 6.25% sales tax at the point of sale. They then remit this tax to the state.
Some local cities and towns may also impose an additional local meals tax (up to 0.75%), bringing the total tax to up to 7% in certain areas.
Conclusion
In Massachusetts, if you’re buying food that’s ready to eat, expect to pay a 6.25% meals tax, and possibly a bit more with local add-ons. From fine dining to takeout sandwiches, the tax applies across the board. Knowing what qualifies can help you budget more accurately for your next meal out—or in.
