Quick Links
Volume 1
- Budget Message
- Issues in Brief
- Budget Recommendations
- Local Aid to Cities and Towns
- Capital Budget and Debt
Volume 2
- Budget Development
- Financial Statements
- Appropriation Recommendations
- Operating Transfers
- Local Aid - Section 3
- Outside Sections
- Tax Expenditure Budget
- Appendix A
- Glossary
3.201 -Exemption for Alcoholic Beverages
Item | Description | FY2011 | FY2012 | FY2013 |
---|---|---|---|---|
3.201 | Exemption for Alcoholic Beverages
Alcoholic beverages, except those sold as part of a meal, were exempt from sales tax through July 31, 2009. Effective August 1, 2009, this exemption was repealed. However, as the result of a referendum question on the November 2, 2010 ballot, this exemption is reinstated, effective for sales on or after January 1, 2011. Alcoholic beverages are also subject to an excise tax determined by volume. Comment: Revenues collected under the alcoholic beverages excise were $70.98 million in Fiscal Year 2010 and $72.73 million in Fiscal Year 2011. Origin: M.G.L. c. 64H S. 6(g) Estimate: $113.9 |
45.8 | 110 | 113.9 |
Key:
ORIGIN | |
M.G.L. | Massachusetts General Laws |
---|---|
ESTIMATES | All estimates are in $ millions. |
top of page