Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2029 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 887 FILED ON: 1/15/2025
3	3	SENATE . . . . . . . . . . . . . . No. 2029
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Jason M. Lewis
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to the fair taxation of alcoholic beverages.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Jason M. LewisFifth MiddlesexBrendan P. CrightonThird Essex2/3/2025 1 of 5
16	16	SENATE DOCKET, NO. 887 FILED ON: 1/15/2025
17	17	SENATE . . . . . . . . . . . . . . No. 2029
18	18	By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2029) of Jason M. Lewis and
19	19	Brendan P. Crighton for legislation relative to the fair taxation of alcoholic beverages. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE SENATE, NO. 1860 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act relative to the fair taxation of alcoholic beverages.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 Chapter 138, as appearing in the 2022 Official Edition, is hereby amended by striking
31	31	2section 21, and inserting in place thereof the following section:-
32	32	3 Section 21. Every licensed manufacturer of alcoholic beverages or alcohol as defined in
33	33	4this chapter, and every winegrower under section nineteen B, and every farmer-brewer under
34	34	5section 19C, and every pub brewer under section 19D, and every holder of a wholesaler's and
35	35	6importer's license for the sale and importation of alcoholic beverages, and every licensee under
36	36	7sections 18C and 76 shall, in addition to the license fees elsewhere provided in this chapter, be
37	37	8liable for and pay to the commonwealth an excise, for the privilege enjoyed by him as such
38	38	9manufacturer, winegrower, farmer-brewer wholesaler and importer, or licensee under sections
39	39	1018C and 76, to be levied on sales within the commonwealth of alcoholic beverages or alcohol, 2 of 5
40	40	11other than wines to be used for sacramental purposes only and other than malt beverages
41	41	12imported into the commonwealth, and to be levied on importations of malt beverages into the
42	42	13commonwealth, as follows:
43	43	14 (a) For each barrel of thirty-one gallons, or fractional part of a barrel, aforesaid, of malt
44	44	15beverages, at the rate of thirty-six dollars and 37 cents per barrel aforesaid;
45	45	16 (b) For each wine gallon, or fractional part thereof, of cider containing more than three
46	46	17per cent but not more than 8 1/2 per cent of alcohol by volume at sixty degrees Fahrenheit, at the
47	47	18rate of one dollar and ten cents per wine gallon;
48	48	19 (c) For each wine gallon, or fractional part thereof, of still wine, other than cider
49	49	20containing more than three per cent but not more than 8 1/2 per cent of alcohol as aforesaid,
50	50	21including vermouth, at the rate of one dollar and ten cents per wine gallon;
51	51	22 (d) For each wine gallon, or fractional part thereof, of champagne and all other sparkling
52	52	23wines, at the rate of three dollars and 78 cents per wine gallon;
53	53	24 (e) For each wine gallon, or fractional part thereof, of all other alcoholic beverages
54	54	25containing fifteen per cent or less of alcohol by volume at sixty degrees Fahrenheit, at the rate of
55	55	26four dollars and 48 cents per wine gallon;
56	56	27 (f) For each wine gallon, or fractional part thereof, of all other alcoholic beverages
57	57	28containing more than fifteen per cent but not more than fifty per cent of alcohol by volume at
58	58	29sixty degrees Fahrenheit, at the rate of twelve dollars and 58 cents per wine gallon;
59	59	30 (g) For each proof gallon, or fractional part thereof, of all other alcoholic beverages
60	60	31containing more than fifty per cent of alcohol by volume at sixty degrees Fahrenheit, or alcohol 3 of 5
61	61	32at the rate of fourteen dollars and seventy-two cents per proof gallon. The words ''proof gallon''
62	62	33when used in this section with reference to an alcoholic beverage, shall be held to be a gallon of
63	63	34the alcoholic beverage which contains one half its volume of alcohol of a specific gravity of
64	64	35seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit.
65	65	36 Every person subject to this section shall keep a true and accurate account of all alcoholic
66	66	37beverages or alcohol sold by him other than malt beverages imported into the commonwealth by
67	67	38him, and a like account of all malt beverages imported into the commonwealth by him. The
68	68	39excise imposed by this section shall be paid to the commissioner of revenue at the time provided
69	69	40for filing the return required by section sixteen of chapter sixty-two C. The state tax commission
70	70	41by rule or regulation shall provide for the waiver of payment of the excise in respect to any
71	71	42alcoholic beverages or alcohol if it appears that an excise has already been paid under the
72	72	43provisions of this section in respect thereto; provided, however, that alcoholic beverages or
73	73	44alcohol manufactured within or imported into the commonwealth and exported therefrom shall
74	74	45be exempt from such excise. Alcohol for the purpose of this section shall not include alcohol
75	75	46sold for scientific, chemical, mechanical, manufacturing, industrial, culinary, pharmaceutical or
76	76	47medical purposes in containers greater in capacity than one wine gallon, and shall not include
77	77	48absolute alcohol, so-called, sold for such purposes in any containers. The taxes imposed by this
78	78	49section shall also be applicable to sales of alcoholic beverages, upon which an excise has not
79	79	50already been paid under the provisions of this section, made by railroad or car corporations or the
80	80	51owner or operator of any vessel or shipping company licensed to sell alcoholic beverages under
81	81	52the provisions of section thirteen.
82	82	53 Any person who shall knowingly purchase, sell or possess any alcoholic beverages or
83	83	54alcohol not manufactured in, produced in or imported into the commonwealth by a licensed 4 of 5
84	84	55manufacturer, a winegrower or a holder of a wholesaler's and importer's license for the sale and
85	85	56importation thereof or a licensee under section seventy-six, or a railroad or car corporation or the
86	86	57owner or operator of any vessel or shipping company licensed under section thirteen, or a person
87	87	58holding a permit for importation under section twenty-two A, or any person specifically
88	88	59exempted by section two, shall, in addition to any other penalties provided for violation of any
89	89	60provisions of this chapter, be subject to a fine equal to double the amount of the excise which
90	90	61would have been payable by a licensee subject to this section if such alcoholic beverages or
91	91	62alcohol had been imported or sold by such licensee. The state police and all local police
92	92	63authorities shall have authority to enforce, and shall, at the request of the commissioner or his
93	93	64duly authorized agent, enforce the provisions of this paragraph.
94	94	65 The administration of the tax imposed by this section shall be vested in the commissioner
95	95	66of revenue and governed by the provisions of chapter sixty-two C. The commissioner shall every
96	96	67five years adjust for inflation the figures in paragraphs (a) through (g) inclusive and shall
97	97	68promulgate regulations to impose the additional excise, if any, on said sales within the
98	98	69commonwealth of alcoholic beverages or alcohol.
99	99	70 All sums received under this section, including all sums received as penalties, forfeitures,
100	100	71interest, costs of suits and fines, less all amounts allowed as refunds and abatements under this
101	101	72section, shall be credited as follows:
102	102	73 (i) Seventy-six per cent shall be expended for public health, wellness and educational
103	103	74supports, as follows: ten percent for alcohol and other drug problems prevention, ten percent for
104	104	75alcohol and other drug problems treatment, ten percent for mental health treatment and 5 of 5
105	105	76prevention, ten percent for domestic violence prevention, twenty percent for community schools,
106	106	77seventeen percent for local public health departments.
107	107	78 (ii) Twenty-three percent shall be credited to the General Fund.