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Exempt, Taxed Under Another Excise
| TAX EXPENDITURE | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 |
|---|---|---|---|---|---|
| Exempt, Taxed Under Another Excise | 839.2 | 836.3 | 829.8 | 813.4 | 799.6 |
| item | description | amount |
|---|---|---|
| Exempt, Taxed Under Another Excise | 799.6 | |
| 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 Effective August 1, 2009, this exemption was repealed.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 was 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 $76.3 million in Fiscal Year 2013 and $77.7 million in Fiscal Year 2014. Origin: M.G.L. c. 64H S. 6(g) Estimate: $120.1 |
120.1 |
| 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. Effective July 31, 2013, the excise on gasoline and special fuels was increased from 21 cents per gallon to 24 cents per gallon. Comment: Revenues collected under the motor fuels excise were $651.6 million in Fiscal Year 2013 and $732.5 million in Fiscal Year 2014. Origin: M.G.L. c. 64H, S. 6(g) Estimate: $679.5 |
679.5 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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