Massachusetts Statutes
§ 2 — Rate
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
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.
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