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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64L LOCAL OPTION MEALS EXCISE
  • Section 1 Definitions

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.