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Determination of Whether Net State Tax Revenues Exceeded Allowable State Tax Revenues - Authority By Tax Source

The following is a list of sources of tax revenue (that fall under Chapter 62F reporting requirements) and the corresponding legislation that allows for their collection:
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Overview

  • Alcoholic Beverages, excise imposed by Section 21 of Chapter 138 of the Massachusetts General Laws.
  • Financial Institutions, excise and income taxes established by Sections 1, 2, 2A, and 7 of Chapter 63 of the General Laws.
  • Cigarettes, excise 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 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 certain associations established under Chapters 62 and 62B of the General Laws.
  • Insurance, premium tax established by Sections 20 through 29E of Chapter 63 of the General Laws.
  • Preferred Provider Arrangements, premium tax established by Section 10 of Chapter 176I of the General Laws.
  • Motor Fuels, excise established by Chapters 64A, 64E, and 64F of the General Laws.
  • Public Utilities, excise imposed under Chapters 63 and 63B of the General Laws.
  • Room Occupancy, excise 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 established by Chapter 63A of the General Laws.
  • Motor Vehicle, excise imposed by Chapter 60A 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.
  • 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.
  • Digital Federal Credit Union 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.
  • Direct Broadcast Satellite Service, excise established by Chapter 64M of the General Laws, which imposed a 5% excise on gross revenues of providers of direct broadcast satellite service to a subscriber or customer in Massachusetts.
  • Marijuana Taxes, consisting of the marijuana state excise and Massachusetts sales tax imposed on the sale of marijuana not medically prescribed pursuant to Chapter 64N of the General Laws.
  • Police Training Surcharge on Vehicular Rental Contracts, established by Section 3 of Chapter 153 of the Acts of 2018.
  • Electronic Nicotine Delivery System (Cigarette Excise Tax), established by Section 7E of Chapter 64C of the General Laws.
  • Pass-Through Entity Excise, established by Chapter 63D of the General Laws: optional 5% excise for certain pass-through entities, including S-corporations, partnerships, and certain trusts, on their income that flows to shareholders, partners, or beneficiaries subject to personal income tax.
  • 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.
  • 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.
  • 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, a 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.
  • Expanded Gaming Daily Taxes and Assessment: Section 55 of Chapter 23K of the General Laws established the daily taxes and an assessment payable by Category 1 and Category 2 licensees.
  • Excise on sports wagering and fantasy sport operators in Massachusetts, established by Section 14 of Chapter 23N of the General Laws.
Date published: September 17, 2024

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