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3.201 -Exemption for Alcoholic Beverages
| Item | Description | FY2014 | FY2015 | FY2016 | FY2017 | FY2018 |
|---|---|---|---|---|---|---|
| 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 Effective August 1, 2009, this exemption was repealed.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 |
112.9 | 113.0 | 113.9 | 116.4 | 119.9 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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