Generally, any corporation, association, or organization that is licensed by any city or town in Massachusetts to sell alcoholic beverages and which was organized under Chapter 180 of Massachusetts General Laws, including fraternal organizations, must pay a yearly excise of .57 percent on the gross receipts from the sale of alcoholic beverages. Any corporation, association, or organization that is subject to the business corporation excise, or that is a chartered veterans' organization that maintains quarters for the exclusive use of its members, is not liable for this excise.   More