Alcoholic beverages, except those sold as part of a meal, are exempt from sales tax. They are instead subject to an excise tax determined by volume rather than retail price under another provision of state law.
Comment: Revenues collected under the alcoholic beverages excise were $87.6 million in Fiscal Year 2020 and $92.7 million in Fiscal Year 2021.
Origin: M.G.L. c. 64H § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Sales Tax
Exempt, Taxed Under Another Excise
3.201
Exemption for Alcoholic Beverages
Alcoholic beverages, except those sold as part of a meal, are exempt from sales tax. They are instead subject to an excise tax determined by volume rather than retail price under another provision of state law.<BR><BR>Comment: Revenues collected under the alcoholic beverages excise were $87.6 million in Fiscal Year 2020 and $92.7 million in Fiscal Year 2021.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H § 6(g)</a>
123.2
124.8
127.5
131.6
135.8
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