Select your state

Taxes

excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In Massachusetts, excise taxes are levied on various goods and activities. For instance, the state imposes an excise tax on cigarettes, which is a specific tax based on the quantity sold, and on motor fuels, including gasoline, which is also a specific tax per gallon. Additionally, there is an excise tax on the sale of alcoholic beverages, which varies depending on the type of alcohol and its volume. When it comes to activities, Massachusetts charges an excise tax on gambling receipts from casinos and slot parlors. The Commonwealth does not impose an occupation tax on attorneys or other professions as a general rule. Instead, professionals, including attorneys, are subject to income tax on their earnings. Excise taxes in Massachusetts are typically specific rather than ad valorem, meaning they are charged per unit rather than as a percentage of the value of the item or service.

Legal Articles

State Statutes

Individual & Family Legal Plan

As a LegalFix member, you'll get expert legal services from a local law firm that treats you like an important client. Don't wait—be prepared for life's inevitable legal challenges starting today. And ask your employer, credit union, or membership group about preferred pricing opportunities.

Taxes

excise tax

Individual & Family Legal Plan

Articles

Massachusetts State Code

Massachusetts State Code

Taxes

excise tax

Articles