18- 125 C.M.R. ch. 321, § 2
Current through 2024-51, December 18, 2024
The provision of a meal in the wild by an outfitter or guide constitutes a retail sale of tangible personal property subject to the tax imposed by Title 36, Chapters 211 to 225. The value of a meal provided in the wild is its cost as determined pursuant to Section 3 of this rule, provided that the meal is furnished as part of a total service and that the price of the service does not vary if the meal is not consumed. Sales tax is not imposed on any portion of a meal that consists of game taken by the guide or the guide's client.
18- 125 C.M.R. ch. 321, § 2