DOR Registration — Sales & Meals Tax (Meals, Food & Beverages Registration Certificate): Boston restaurant guide
Massachusetts Department of Revenue
What it is
Registers you to collect the 6.25% state meals tax plus the 0.75% local option meals excise in cities that adopted it. You receive a registration certificate for each location.
When a restaurant needs it
Before your first sale; also register for withholding if you have employees.
How to apply
Register a new business in MassTaxConnect ('Sign Up' > 'Register a New Business').
Documents you’ll need
- EIN (or SSN for a sole proprietor with no employees)
- Business start date
- Legal and mailing addresses
- Owner/officer names, contact info and SSNs
Good to know
The meals certificate must be posted where customers can see it, and monthly returns are due by the 30th day after each month.
Official source
MA DOR — register your business in MassTaxConnect · MA DOR — sales tax on meals
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.