Mass. Gen. Laws ch. 128A § 1
Terms used in this chapter shall, unless the context otherwise requires, be construed as follows:-
"Breaks'', in the case of racing meetings conducted in the commonwealth by a racing meeting licensee, the odd cents over any multiple of 10 cents of winnings per $1 wagered.
"Commission'', the Massachusetts gaming commission established in chapter 23K.
"Racing meeting" shall include every meeting within the commonwealth where horses or dogs are raced and where any form of betting or wagering on the speed or ability of horses or dogs shall be permitted, but shall not include any meeting where no such betting or wagering is permitted even though horses or dogs or their owners, are awarded certificates, ribbons, premiums, purses, prizes or a portion of gate receipts for speed or ability shown.
"Race track'' shall include the track, grounds, auditorium, amphitheatre and/or bleachers, if any, and adjacent places used in connection therewith, where a horse or dog racing meeting may be held; provided, however, that each person licensed to conduct a running horse racing meeting, other than a licensee holding a racing meeting in connection with a state or county fair, shall conduct the racing meeting on a race track with a racing strip of not less than 1 mile.
"Rebate'', money returned, which was not the result of winning a prize from the wagered competition pursuant to this chapter and chapter 128C, to a bettor by a racing meeting licensee based on a percentage of his wager.
"State or county fair" shall mean an agricultural fair or exhibition, the main purpose of which is the encouragement, improvement or extension of agriculture by competitive exhibits of agricultural products, including exhibits described in paragraph (f) of section two of chapter one hundred and twenty-eight, and of varied types of available livestock, with youth participation therein, and the display of agricultural machinery, implements and other improvements of interest to dairy and produce farmers and horticulturists.
Mass. Gen. Laws ch. 128A, § 128A:1