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Exempt, Taxed Under Another Excise

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE	FY2008	FY2009	FY2010
Exempt, Taxed Under Another Excise	713.1	699.1	633.4

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item	description	amount
Exempt, Taxed Under Another Excise		633.4
3.201	Exemption for Alcoholic Beverages Alcoholic beverages, except those sold as part of a meal, are exempt from sales tax. They are subject to an excise tax determined by volume rather than retail price. The FY09 and FY10 estimates for this item reflect the Governor's proposal. Comment: Revenues collected under the alcoholic beverages excise were $70.96 million in Fiscal Year 2007 and $71.17 million in Fiscal Year 2008. Revenues collected under the alcoholic beverages excise were $70.96 million in Fiscal Year 2007 and $71.17 million in Fiscal Year 2008. Origin: M.G.L. c. 64H S. 6(g) Estimate: $0.0	$0.0
3.202	Exemption for Motor Fuels Motor fuels are exempt from sales tax. They are subject to an excise at a rate higher than 5% of the retail price. The estimate represents revenues that would be collected under the sales tax if motor fuels were taxed at 5% of the retail price. The Massachusetts motor fuels tax rate is $0.21 per gallon of gasoline or diesel fuel. Comment: Revenues collected under the motor fuels excise were $676.1 million in Fiscal Year 2007 and $672.7 million in Fiscal Year 2008. Revenues collected under the motor fuels excise were $676.1 million in Fiscal Year 2007 and $672.7 million in Fiscal Year 2008. Origin: M.G.L. c. 64H, S. 6(g) Estimate: $509.9	509.9
3.203	Exemption for Hotel/Motel Rooms Rental charges for real property are exempt from sales tax. However, rentals of rooms in hotels, motels or lodging houses are subject to a state excise at a rate of 5.7% of the rental price, and, at a municipality's option, to a local excise of up to 4% of the rental price. A Convention Center financing fee of 2.75% is also included in certain areas. Comment: Revenues collected under the budgeted state room excise were $111.1 million in Fiscal Year 2007 and $119.1 million in Fiscal Year 2008. Revenues collected under the budgeted state room excise were $111.1 million in Fiscal Year 2007 and $119.1 million in Fiscal Year 2008. Origin: General exclusion of real property transactions Estimate: $123.5	123.5

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.

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