SEARCH

    Exempt, Taxed Under Another Excise

    Fiscal Year 2019 Resource Summary (in Millions)
    TAX EXPENDITURE FY2015 FY2016 FY2017 FY2018 FY2019
    Exempt, Taxed Under Another Excise 702.9 576.0 592.0 609.6 632.2

    Hide tax item language

    item description amount
    Exempt, Taxed Under Another Excise 632.2
    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 Effective August 1, 2009, this exemption was repealed.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 $82.6 million in Fiscal Year 2016 and $84.5 million in Fiscal Year 2017.

    Origin:  M.G.L. c. 64H § 6(g)
    Estimate:   $123.4    		 123.4
    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 $766.6 million in Fiscal Year 2016 and $769.4 million in Fiscal Year 2017.

    Origin:  M.G.L. c. 64H, § 6(g)
    Estimate:   $508.7    		 508.7

    Key:

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

    top of page link top of page