3.201 -Exemption for Alcoholic Beverages

Item	Description	FY2009	FY2010	FY2011
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as part of a meal, are exempt from sales tax through July 30, 2009 But effective August 1, 2009, this exemption was repealed.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	92.2	15.3	0

Key:

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