3.201 -Exemption for Alcoholic Beverages

Item	Description	FY2008	FY2009	FY2010
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	78.7	66.7	0

Key:

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