Origin: 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.
Origin: M.G.L. c. 64H § 6(g)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Sales Tax
Exempt, Taxed Under Another Excise
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.<BR><BR>Comment: Revenues collected under the alcoholic beverages excise were $97.6 million in Fiscal Year 2024 and $96.1 million in Fiscal Year 2025.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H § 6(g)</a>
173.8
177.7
178.3
182.1
186.5
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