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Authority By Tax Source (FY18)

A listing of the laws that provide the authority to collect certain taxes.
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Overview

  • Alcoholic Beverages, excise tax imposed by Section 21 of Chapter 138 of the Massachusetts General Laws.
  • Financial Institutions, excise tax and income taxes established by Sections 1, 2, 2A, and 7 of Chapter 63 of the General Laws.
  • Cigarettes, excise tax pursuant to Chapter 64C of the General Laws.
  • Corporations, excise and income taxes imposed under Chapters 63 and 63B of the General Laws.
  • Deeds, excise tax established by Chapter 64D of the General Laws.
  • Estate and Inheritance, legacies, successions, and transfer tax imposed by Chapters 65, 65A, 65B, and 65C of the General Laws.
  • Income, income taxes on individuals, fiduciaries, and corporate trusts established under Chapters 62 and 62B of the General Laws.
  • Insurance, excise tax established by Sections 20 through 29E of Chapter 63 of the General Laws.
  • Motor Fuels, excise tax established by Chapters 64A, 64E, and 64F of the General Laws.
  • Public Utilities, corporate franchise tax imposed by Chapter 63 of the General Laws.
  • Room Occupancy, excise tax established by Chapter 64G of the General Laws.
  • Sales and Use, personal property, transfer, storage, and use tax imposed by Chapters 64H and 64I of the General Laws.
  • Club Alcoholic Beverages, excise tax established by Chapter 63A of the General Laws.
  • Motor Vehicle, excise tax imposed by Chapter 60A of the General Laws.
  • Controlled Substances, stamp tax on the possession of controlled substances imposed by Chapter 64K of the General Laws.
  • Racing, tax on gross receipts imposed by Section 5 of Chapter 128A of the General Laws. Pursuant to Section 110 of Chapter 194 of the Acts of 2011 (the “Gaming Act”), effective May 20, 2012, the Massachusetts Gaming Commission assumed all the duties and responsibilities formerly carried out by the State Racing Commission.
  • Beano, tax on gross receipts established by Section 39 of Chapter 10 of the General Laws.
  • Raffles and Bazaars, tax on gross receipts imposed by Section 7A of Chapter 271 of the General Laws.
  • Boxing, tax on gross receipts established by Sections 40 and 40A of Chapter 147 of the General Laws.
  • Convention Center Financing Surcharges established by Sections 9 and 22 of Chapter 152 of the Acts of 1997, amended by Section 13 of Chapter 68 of the Acts of 1999 and amended by Chapter 45 of the Acts of 2001. The administration of this surcharge is vested in the Commissioner of Revenue by Section 86 of Chapter 62C of the General Laws.
  • Unemployment Insurance Workforce Training Contribution imposed by Chapter 175 of the Acts of 1998. Proceeds are to be deposited in the Workforce Training Fund established by Section 2RR of Chapter 29 of the General Laws. Section 5 of Chapter 142 of the Acts of 2011 amended Section 2RR of Chapter 29 by changing the designation of the Workforce Training Fund to the Workforce Training Trust Fund.
  • Excess and Surplus Lines Insurance Premium Tax established by Section 168 of Chapter 175 of the General Laws.
  • Deeds Excise Stamps Tax, Secretary of the Commonwealth, established by Chapter 300 of the Acts of 1998, Section 1 of Chapter 48 of the Acts of 1997, and Section 567(a) of Chapter 151 of the Acts of 1996.
  • Deeds surcharge on fees established by Chapter 267 of the Acts of 2000. Proceeds are to be deposited in the Massachusetts Community Preservation Trust Fund as established by Section 9 of Chapter 44B of the General Laws.
  • DCU Center Financing Surcharges established by Section 3 of Chapter 422 of the Acts of 2006.
  • Commonwealth Care Trust Fund established by Section 2OOO of Chapter 29 of the General Laws; revenue deposited from penalties assessed and collected under Section 2 of Chapter 111M of the General Laws and Sections 12 and 70 of Chapter 302 of the Acts of 2008.
  • Local Option Sales Tax on Meals established by Chapter 64L of the General Laws.
  • Direct Broadcast Satellite Service Excise Tax established by Chapter 64M of the General Laws, which imposed a 5% excise tax on gross revenues of providers of direct broadcast satellite service to a subscriber or customer in Massachusetts.
  • Expanded Gaming Daily Taxes and Assessment: Chapter 194 of the Acts of 2011 expanded gaming in the Commonwealth; Section 16 of the act added Chapter 23K to the General Laws, establishing the Massachusetts Gaming Commission as well as daily taxes and an assessment payable by Category 1 and Category 2 licensees.
Date published: September 14, 2018

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