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