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Excise on alcoholic beverages sold by Chapter 180 organizations

Chapter 180 organizations pay an excise on the gross receipts from their alcoholic beverages sales.

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.

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