Section 125-321-3 - Cost of meals1.Price separately stated. If the price of a meal provided in the wild is stated as a separate item in the charges for services purchased from an outfitter or guide, the tax base of the meal is the price so stated, provided that the tax base may not be less then the cost determined pursuant to subsection B.2.Price not separately stated. If the price of a meal provided in the wild is not stated as a separate item in the charge for a total service purchased from an outfitter or guide, the cost of the meal is the sum of direct costs and indirect costs. In lieu of maintaining a separate accounting of indirect costs, an outfitter or guide may elect to estimate indirect costs at 15% of direct costs. No credit against the cost so determined is allowed on account of food provided but not consumed. The cost of meals provided in the wild does not include direct or indirect costs of meals provided to employees at no charge.18- 125 C.M.R. ch. 321, § 3