Budget Amendment ID: FY2018-S3-22

OTH 22

Taxation of Cider

Ms. Lovely and Mr. Hinds moved that the proposed new text be amended by inserting, after section__, the following new section: -

SECTION 1. Section 21 of chapter 138 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 20 and 21, the words “six per cent of alcohol by weight” and inserting in place thereof the following words:- 8 1/2 per cent alcohol by volume.

SECTION 2. Said section 21 of said chapter 138, as so appearing, is hereby further amended by striking out, in line 25, the word “six” and inserting in place thereof the following figure:- 8 1/2.