Massachusetts Code § 64L-1

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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.

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