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 Effective August 1, 2009, this exemption was repealed.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 $84.5 million in Fiscal Year 2017 and $85 million in Fiscal Year 2018.
Origin: M.G.L. c. 64H § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exempt, Taxed Under Another Excise
3.201
Exemption for Alcoholic Beverages
Exemption for Alcoholic Beverages<BR>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 Effective August 1, 2009, this exemption was repealed.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. <BR><BR>Comment: Revenues collected under the alcoholic beverages excise were $84.5 million in Fiscal Year 2017 and $85 million in Fiscal Year 2018.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H § 6(g)</a>
115.1
117.6
120.9
124.1
127.1
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