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February 08, 2026 Clouds | 4°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
  5. Section 2 Rate

Section 2

Section 2: Rate

Section 2. Against every taxpayer there shall be levied, assessed and collected an excise at the rate of 0.57 per cent of such taxpayer's gross receipts.