Overview and registration
All winegrowers, all farmer-brewers, and all wholesalers of alcohol beverages licensed in Massachusetts must file Forms AB-1, AB-1F (also known as Schedule F) and AB 4-5.
Forms AB-1F and AB 4-5 are part of Form AB-1 which must be filed on or before the 20th day of each month for purchases of malt beverages and sales of all other alcoholic beverages in the previous month. Form AB-1 must be filed even if no tax is due.
All suppliers or importers who ship alcoholic beverages into Massachusetts must file Form AB-10 on or before the 20th day of each month. Effective January 1, 2014, the Department no longer requires taxpayers to furnish a bond.
Out-of-state wineries licensed in Massachusetts selling directly to Massachusetts consumers must file Form AB-DS on or before the 20th day of each month for sales in the previous month.
Please note: Those with total annual payments in excess of $5,000 must make payments electronically through MassTaxConnect. Failure to make electronic payments may result in a penalty per G.L. c. 62C, s. 33(g). For those not required to make electronic payments, the payment must be included with the monthly return.
All businesses (whether required to file electronically or not) are initially required to register with DOR with MassTaxConnect.
To learn, visit Register your business with MassTaxConnect or go directly to MassTaxConnect to register.
Tax rates
The rate per gallon (or fractional part) is as follows:
Product | Rate per gallon (or fractional part) |
---|---|
Malt Beverages:
| $3.30/31 gal. bbl. |
Still Wine, including Vermouth:
| $.55/wine gallon |
Champagne and all other sparkling Wines:
| $.70/wine gallon |
Alcoholic Beverages, other than Malt Beverages, Wine and Vermouth, containing 15% or less of Alcohol by volume at 60 degrees Fahrenheit:
| $1.10/wine gallon |
Alcohol Beverages containing more than 15% of Alcohol but not more than 50% of Alcohol by volume at 60 degrees Fahrenheit:
| $4.05/wine gallon |
Alcoholic Beverages containing more than 50% of Alcohol by volume at 60 degrees Fahrenheit:
| $4.05/proof gallon |
Alcohol sold in containers of one gallon or less: | $4.05/proof gallon
|
Cider containing more than 3% but not more than 8.5% of Alcohol by volume at 60 degrees Fahrenheit: | $.03/wine gallon |
Forms and reports
Go to DOR Alcoholic Beverages Excise Forms and Reports for a listing of DOR's alcoholic beverages excise forms. Also included are alcoholic beverages excise gallons and revenue reports..
Chapter 180 organizations
Generally, any Chapter 180 corporation, association, or organization must pay a yearly excise tax of .57% on the gross receipts from the sale of alcoholic beverages. This includes fraternal organizations.
Gross receipts from the sale of alcoholic beverages are the total proceeds from the sales of all drinks which contain alcohol.
Any cost or expense relating to the
- Purchase,
- Storage or
- Sale of alcoholic beverages
may not be deducted from gross receipts.
Chapter 180 organizations can register and pay via MassTaxConnect or with the Form 180.
A corporation, association, or organization is not liable for this excise if
- Subject to business corporation excise, or
- Is a chartered veterans' organization that maintains quarters for the exclusive use of its members.
To register for Chapter 180 status, visit the Secretary of the Commonwealth.
Contact for DOR Alcoholic Beverage Excise Tax
Phone
9 a.m.–4 p.m., Monday through Friday