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 Effective August 1, 2009, this exemption was repealed.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 $86.2 million in Fiscal Year 2019 and $87.6 million in Fiscal Year 2020.
Origin: M.G.L. c. 64H § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
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 Effective August 1, 2009, this exemption was repealed.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 $86.2 million in Fiscal Year 2019 and $87.6 million in Fiscal Year 2020.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H § 6(g)</a>
120.9
123.2
124.8
127.5
131.6
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