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Massachusetts Consumer Tax Laws
More Information on Consumer Tax Laws
| Sales Tax | 5% Ch. 64H §2 |
| Cigarette Tax | 75.5 mills* per cigarette Ch. 64C §6 |
| Gasoline Tax per Gallon | 21¢ (19.1% of average price, but minimum cannot be less than 21¢/gal.) Ch. 62C§3A; Ch. 64A§1; Ch. 64E§4; Ch. 64F§3 |
| Use Tax | 5% Ch. 64I §2 |
| Liquor Tax | Beer $3.30 per barrel; Still wine 55¢ /gal.; Sparkling wine 70¢ per gal.; Spirits <15% $1.10/proof gal., 15-50% $4.05/proof gal., >50% $4.05/proof gal. Ch. 138 §21 |
| Gambling Tax | NA |
*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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