Alcohol
Sales tax on meals is imposed on the sale by a restaurant, or any part of a store that is considered to be a restaurant, of any food or beverage (including alcohol). All beverages (including alcohol) sold in unopened original containers for off-premises consumption are tax exempt.  A Guide to Sales Tax on Meals

Cigarettes & Tobacco
Massachusetts imposes an excise tax excise on the selling, consuming or giving of cigarettes. All sellers of cigarettes and smokeless tobacco must be licensed.  Cigarette and Tobacco Tax