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 $92.7 million in Fiscal Year 2021 and $97.0 million in Fiscal Year 2022.
Origin: M.G.L. c. 64H § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exempt, Taxed Under Another Excise
3.201
Exemption for Alcoholic Beverages
Alcoholic beverages, except those sold as <BR>part of a meal, are exempt from sales tax. <BR>They are instead subject to an excise tax <BR>determined by volume rather than retail <BR>price under another provision of state law.<BR><BR>Comment: Revenues collected under the alcoholic beverages excise were $92.7 million in Fiscal Year 2021 and $97.0 million in Fiscal Year 2022.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H § 6(g)</a>
124.8
127.5
131.6
135.8
140.1
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