related to

DOR alcoholic beverage excise tax

Learn where to register to file and pay alcoholic beverage excise tax to the Massachusetts Department of Revenue (DOR) via MassTaxConnect. Here you will also find alcoholic beverage excise tax rates and links to forms — along with gallons and revenue reports.

Table of Contents

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:

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 6% of Alcohol by weight at 60 degrees Fahrenheit:

$.03/wine gallon

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.

Questions

  • (617) 887-6367
    • (800) 392-6089 (toll-free in Massachusetts)

M-F 8:30 a.m. - 4:30 p.m.

Feedback

Did you find what you were looking for on this webpage? * required
We use your feedback to help us improve this site but we are not able to respond directly. Please do not include personal or contact information. If you need a response, please locate the contact information elsewhere on this page or in the footer.
We use your feedback to help us improve this site but we are not able to respond directly. Please do not include personal or contact information. If you need a response, please locate the contact information elsewhere on this page or in the footer.

If you need to report child abuse, any other kind of abuse, or need urgent assistance, please click here.

Feedback