Monday, February 19, 2018

Massachusetts Selectmen’s Association officers for 2018

President: Jim Lovejoy, Mount Washington

First vice president: Paul DeRensis, Sherborn
Second vice president: Ellen Allen, Norwell
 Secretary; Andrew Hogeland, Williamstown
District 1: John O'Rourke, Conway
District 2; Vacant
District 3: Vacant
District 4: Alan Slavin, Wareham
District 5: Mary Krumsiek, Milbury



District 1: Berkshire, Franklin, Hampden, and Hampshire counties
District 2: Essex and Middlesex counties
District 3: Bristol, Norfolk and Suffolk counties
District 4: Barnstable, Dukes, Nantucket and Plymouth counties
District 5: Worcester County

Don't worry, no one reads his bog anyway.


The following meeting has been updated:

Town(s): Templeton, MA;
Board: Templeton Elementary School Building Committee
Time: Tuesday February 27, 2018 7 PM EST
Location: Town Hall

1. Call to order
2. Pledge of Allegiance
3. Approve minutes
4. Approve Invoices
5. OPM Update
6. New Business
7. Other

** You can manage your email notifications at

email update for this meeting was received today and now people know where to show up for this meeting.

So this meeting magically disappeared from Tuesday, February 20, 2018 and now is on February 27, 2018 as if it were never scheduled. The magic of everything electronic - poof - it is just gone, it was not cancelled, it just never was.
Templeton Meals tax; can you say Dunkin Donuts and Cumberland Farms?

Store sales

Sales of food and beverages by the stores listed above are subject to the tax if the items are sold in a way that it could be considered a meal. The following items sold in stores are taxable:
  • Beverages: Poured beverages, such as a cup of coffee or a fountain soda.
  • Unpackaged baked goods: Unpackaged baked goods or other snacks are generally taxable unless sold in units of 6 or more to be taken out. Baked goods in units of 6 or more include any variety of items totaling 6 or more servings. For example: 2 bagels, 3 muffins and 1 danish; or a whole pie, cake, loaf of bread, etc. However, a bakery may sell any amount of unpackaged baked goods tax-free if it sells only baked goods, or if it keeps its restaurant sales separate as required by DOR regulation.
Meals Tax:

Local option meals excise: A city or town may impose a local sales tax on restaurant meal sales that come from the city or town by a vendor. The rate is .75% of the vendor's gross receipts from restaurant meal sales. This local excise, which is imposed along with the state sales tax on meals, takes effect on the first day of the calendar quarter following 30 days after acceptance by the city or town on the first day of a later calendar quarter that the city or town may designate.

Massachusetts imposes a sales tax on meals sold by or bought from restaurants or any part of a store. The tax is 6.25% of the sales price of the meal. (Before August 1, 2009, the tax rate was 5%.)

Meal: A meal is any food and/or beverage that has been prepared for immediate human consumption and provided by a restaurant or restaurant part of a store. A meal includes food or beverages sold as "take out" or "to go," whether they're packaged or wrapped or not, and whether they're taken from the premises of the restaurant or not.
Restaurant: A restaurant is any eating or drinking establishment (stationary or mobile, temporary or permanent) that is primarily engaged in the business of selling meals for a price. These include but are not limited to:
  • Cafes
  • Cafeterias
  • Canteen trucks or wagons
  • Catering businesses
  • Cocktail lounges and bars
  • Coffee shops
  • Diners
  • Dining rooms, including hotel and motel dining rooms
  • Ice cream or other food product stands
  • Lunch counters
  • Private or social clubs
  • Salad bars
  • Snack bars, including theatre snack bars
  • Street wagons or carts
  • Taverns
  • Vending machines or "honor snack trays" that sell snacks or candy with a sales price of $3.50 or more. Honor snack trays are open trays in which employees (in an establishment that normally doesn't sell food) can pay for snacks and candy on the honor system.