Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.201 -Exemption for Alcoholic Beverages

Item DescriptionFY2012 FY2013 FY2014
3.201 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 Effective August 1, 2009, this exemption was repealed.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 is 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 $72.7 million in Fiscal Year 2011 and $76.1 million in Fiscal Year 2012.

Origin:  M.G.L. c. 64H S. 6(g)
Estimate:  $116.6
110 112.9 116.6


M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.

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