Exempt, Taxed Under Another Excise

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2009 FY2010 FY2011
Exempt, Taxed Under Another Excise 617.3 609.1 700.7

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item description amount
Exempt, Taxed Under Another Excise 700.7
3.201 Exemption for Alcoholic Beverages
Alcoholic beverages, except those sold as part of a meal, are exempt from sales tax through July 30, 2009 But effective August 1, 2009, this exemption was repealed. Alcoholic beverages are also subject to an excise tax determined by volume.

Comment: Revenues collected under the alcoholic beverages excise were $71.17 million in Fiscal Year 2008 adn $71.85 million in Fiscal Year 2009.

Revenues collected under the alcoholic beverages excise were $71.17 million in Fiscal Year 2008 adn $71.85 million in Fiscal Year 2009.
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 6.25% of the retail price. The estimate represents revenues that would be collected under the sales tax if motor fuels were taxed at 6.25% 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 $672.7 million in Fiscal Year 2008 and $654 million in Fiscal Year 2009.

Revenues collected under the motor fuels excise were $672.7 million in Fiscal Year 2008 and $654 million in Fiscal Year 2009.
Origin:  M.G.L. c. 64H, S. 6(g)
Estimate:  $570.7
 
 570.7
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 6% of the rental price (6.5% in the city of Boston). A Convention Center financing fee of 2.75% is also included in certain areas.

Comment: Revenues collected under the budgeted state room excise were
$119.1 million in Fiscal Year 2008 and $109.5 million in Fiscal Year 2009.

Revenues collected under the budgeted state room excise were $119.1 million in Fiscal Year 2008 and $109.5 million in Fiscal Year 2009.
Origin:  General exclusion of real property transactions
Estimate:  $130.0
 
 130.0

Key:

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