Five-Per-Cent Mass. Meal Tax May Raise Board Costs by $50

A five-per-cent Massachusetts meal tax may raise board contracts at Harvard by about $50. Donald C. Moulton, vice president for community affairs, said yesterday.

The tax, which will apply to all universities in the state, has not been levied on these schools before because it only applies to meals over $1 and until now meals at colleges were below that price.

Tax Commissioner Delays

Nicholas Metaxas, commissioner of the Department of Corporations and Taxation for Massachusetts, ordered the tax to apply to universities last fall, but was persuaded to postpone the action until next semester by State Sen. Walter J. Boverini, chairman of the Committee of Education, and James True, an official of the Association of Independent Colleges and Universities in Massachusetts.

True and Boverini have sponsored Bill 1384 that would exempt college meals from the tax.

Harvard is a member of the association and the organization is lobbying partially on the University's behalf. Robin Schmidt, assistant vice president for public affairs, said yesterday.

True said yesterday that it is "unfair to tax meal contracts" at schools because students who eat at home are not taxed. "The association feels the same rule should apply to students [who eat] at colleges," he said.

Metaxas responded that eating at college cafeterias is like eating at restaurants, which are subject to tax.

Bill 1384 has been passed once by the Massachusetts Senate and is now in the Ways and Means Committee. Before becoming a law, the bill must be passed again by the Senate and then go to the house.

Favorable Review

Boverini, who successfully led the recent Senate debate on the bill, said it will probably receive a favorable review from the Ways and Means Committee and will be passed by the Senate next month.