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.
Gross receipts from the sale of alcoholic beverages are the total proceeds from the sales of all drinks with an alcoholic nature or content. Any cost or expense relating to the purchase, storage or sale of alcoholic beverages may not be deducted from gross receipts.
Excise on Alcoholic Beverages Sold by Chapter 180 Organizations:
Summary of Filing Requirements & Payment Options
Annual amount owed
Filing frequency and payment requirements
|All amounts||Annually, by April 15 of the following year. Payment is due with return.||Form 180||Checks only|