In my earlier post I said that there was no tax on food in Massachusetts. I need to say more. When you buy food at the store, it is not taxed. When you buy prepared food, even takeout, you pay a meals tax, which is different from our sales tax. You need to have a tax number to sell prepared food, because you need the system to collect and remit the tax. Unremitted meals tax is often the cause of restaurant shutdowns here, because one can borrow from Peter to pay Paul just so long. The state will try to work out a repayment plan. but the situation is often too bad to bother.