AN ACT TO REPEAL THE SALES TAX ON ALCOHOL.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:
SECTION 1. Notwithstanding the provisions of any general or special law to the contrary, alcoholic beverages subject to the excise tax imposed by Chapter 138 of the General Laws shall be exempt from sales tax, and to that end, Section 6(g) of Chapter 64H of the General Laws, as most recently amended by St. 2009, c. 27, § 55, is hereby amended by striking out the words “and 64F” and inserting in place thereof the following words:- 64F and 138.
SECTION 2. Section 1 shall take effect on January 1, 2011.