3.200 Exempt, Taxed Under Another Excise

Exempt, Taxed Under Another Excise

3.200

888.9

853.6

823.9

786.8

815.9

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3.201
Exemption for Alcoholic Beverages

Alcoholic beverages, except those sold by a restaurant as a meal, are exempt from sales tax. They are instead subject to an alcoholic beverage excise at the wholesale level. The excise is determined by volume rather than retail sales price.

Comment: Revenues collected under the alcoholic beverages excise were $97.6 million in Fiscal Year 2024 and $96.1 million in Fiscal Year 2025.

M.G.L. c. 64H § 6(g)

186.5

3.202
Exemption for Motor Fuels

Motor fuels are exempt from sales and use tax. They are instead subject to an excise tax determined by price per gallon under another provision of state law.

Comment: Revenues collected under the motor fuels excise were $713.2 million in Fiscal Year 2024 and $706.7 million in Fiscal Year 2025.

M.G.L. c. 64H § 6(g)

629.5

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