SECTION 1.  Notwithstanding any general or special law to the contrary, for the days of March 22 through 26, 2015, an excise tax shall not be imposed upon meals purchased in restaurants, as those terms are defined in section 6 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition. 

SECTION 2.  Notwithstanding any general or special law to the contrary, for the days of March 22 through 26, 2015, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals.  The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on March 24 through 28, 2013.  An excise erroneously or improperly collected during the days of March 22 through 26, 2015 shall be remitted to the department of revenue. 

SECTION 3.  Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of March 24 through 28, 2015. 

SECTION 4.  The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act. 

SECTION 5.  Eligible sales of meals purchased in restaurants are restricted to March 22 through 26, 2015.  

SECTION 6.  Notwithstanding sections 1 through 6, this Act shall not be applicable to the local option meals excise tax under section 1 through 6 of chapter 64L of the General Laws, as appearing in the 2014 Official Edition, which shall remain in full force and effect on March 22 through 26, 2015.