Exempt, Taxed Under Another Excise

Fiscal Year 2018 Resource Summary (in Millions)
TAX EXPENDITURE	FY2014	FY2015	FY2016	FY2017	FY2018
Exempt, Taxed Under Another Excise	829.0	702.7	575.4	562.6	586.4

item	description	amount
Exempt, Taxed Under Another Excise		586.4
3.201	Exemption for Alcoholic Beverages 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 Effective August 1, 2009, this exemption was repealed.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 $79.9 million in Fiscal Year 2015 and $82.6 million in Fiscal Year 2016. Origin: M.G.L. c. 64H § 6(g) Estimate: $119.9	119.9
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 $756.2 million in Fiscal Year 2015 and $766.6 million in Fiscal Year 2016. Origin: M.G.L. c. 64H, § 6(g) Estimate: $466.5	466.5

Key:

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