3.200

3.200 Exempt, Taxed Under Another Excise

Tax Expenditure Name
Tax Expenditure Number
FY2017
FY2018
FY2019
FY2020
FY2021
Exempt, Taxed Under Another Excise
3.200
593.3
670.1
691.3
701.8
720.0
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Tax Item
Description
Origin
FY2021
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 Effective August 1, 2009, this exemption was repealed.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 $85.0 million in Fiscal Year 2018 and $86.2 million in Fiscal Year 2019.
129.1
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 $769.1 million in Fiscal Year 2018 and $775.5 million in Fiscal Year 2019.
590.9
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