Bill > S2029

This bill modifies the existing Massachusetts law on alcohol taxation by revising Section 21 of Chapter 138, establishing new excise tax rates for various types of alcoholic beverages based on their alcohol content and volume. The bill sets specific per-barrel or per-gallon tax rates for different categories of alcohol, including malt beverages, cider, still wine, champagne, and other alcoholic beverages with varying alcohol percentages. Notably, the bill introduces a detailed breakdown of tax rates, ranging from $1.10 per wine gallon for certain ciders and still wines to $14.72 per proof gallon for high-alcohol beverages over 50% alcohol by volume. The legislation also mandates that licensees keep accurate records of their alcohol sales and pay excises to the commissioner of revenue. Importantly, the bill stipulates that 76% of the collected revenues will be allocated to public health, wellness, and educational supports across various sectors such as drug prevention, mental health treatment, domestic violence prevention, community schools, and local public health departments, with the remaining 23% credited to the General Fund. The bill further provides for periodic inflation adjustments to the tax rates and includes provisions for enforcement by state and local police authorities.

Budget and Finance

https://malegislature.gov/Bills/194/S2029