Massachusetts alcohol tax
State alcohol excise, per gallon · tax year 2026 · federal tax excluded
Beer
$0.11
a gallon
Wine
$0.55
a gallon
Spirits
$4.05
a gallon
Rank on spirits
22
among license states
How Massachusetts taxes a drink
- Volume for volume, Massachusetts charges $0.11 on beer, $0.55 on wine and $4.05 on spirits. Beer to spirits is $3.94. Nobody drinks a gallon of either in one go, which is exactly why the per-gallon framing surprises people.
- In Massachusetts the state does not sell liquor. It taxes it. Private companies handle the wholesale trade, and the excise is the state's whole take, so the figures here are complete. Against the states that work the same way, Massachusetts sits 22 on spirits.
- On a per-gallon basis Massachusetts charges $0.11 for beer and $4.05 for spirits, separated by $3.94. ⚠️ Per-gallon is the statutory unit but not a consumption unit, and the ratio between beverages narrows sharply once normalized to standard drinks — the residual after that normalization is the state's actual relative treatment of the two.
- Wholesale distribution in Massachusetts is privately operated under license, so state alcohol revenue is entirely excise and the rates shown are complete rather than partial. Its position among the 34 comparable license states is 22 for spirits. ⚠️ Control states are excluded from that ranking because their reported rates capture only part of what they collect.
At the register
A $75,000 salary
| Tax added | $3.75 |
|---|---|
| You hand over | $63.75 |
| Rate here | 6.25% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Massachusetts against Texas
A $75,000 salary
| Measure | Massachusetts | Texas |
|---|---|---|
| Take-home pay | $58,163 | $61,593 |
| Worth after local prices | $53,736 | $63,383 |
| Share of pay taxed | 22.45% | 17.88% |
| State sales tax | 6.25% | 6.25% |
| Groceries exempt here | Yes | Yes |
| Clothing exempt at $100 | Yes | No |
| Property tax rate | 1.07% | 1.49% |
| Price level | 108.2 | 97.2 |
| Housing prices | 130.1 | 97.4 |
| Fuel tax | 24¢ | 20¢ |
| Tobacco tax | $3.51 | $1.41 |
City income tax excluded. Sales-tax row: state-only. Exemptions: Massachusetts, Statewide average; Texas, Harris County (Houston). Clothing: one $100 item; higher prices can change tax.
Beer, wine and spirits, per gallon
All three are charged per gallon of drink, which makes them directly comparable with each other — though nobody buys a gallon at a time, and per glass the gaps look much smaller. Federal tax is charged on top and is not included.
| Drink | Per gallon | On 10 gallons |
|---|---|---|
| Beer | $0.11 | $1.10 |
| Wine | $0.55 | $5.50 |
| Spirits | $4.05 | $41 |
What this page cannot tell you
- ⚠️ These are per gallon, which is not how anybody buys a drink. Per glass the differences between beer, wine and spirits look much smaller than they do here.
- Federal alcohol tax is charged on top of all of this, and general sales tax usually lands on the final price as well. Neither is included in Massachusetts's figures here.
- Some cities and counties add their own drink taxes too, and those are not counted here.
- ⚠️ Rates are per gallon of beverage, not per unit of alcohol or per serving. Normalizing by ethanol content or by standard drink compresses the beer-to-spirits differential substantially, so per-gallon figures overstate the disparity a drinker experiences.
- Federal excise applies in addition and is excluded, being uniform nationally. General sales tax, where Massachusetts levies one, also applies at retail on a price that already embeds the excise — so the two compound, and neither layer is included in these figures.
- Local alcohol excise and on-premise drink taxes exist in a number of jurisdictions and are excluded; these figures cover Massachusetts's state-level rates only. On-premise sales are also frequently taxed differently from off-premise, which this dataset does not distinguish.
Questions people ask
Is the alcohol tax added at the checkout?
Charged by the gallon, upstream, and already in the price. Beer, wine and spirits carry different per-gallon rates, so two bottles at one price can carry very different tax.
How does this compare with other states?
In the middle of the pack — 22 of 34. That is a more common position than either extreme, and it means neighbors are likely to be charging something similar rather than very different.
Who actually sells the spirits here?
Private businesses, under license. The state taxes and regulates rather than trading, so what you pay is a private price plus duty — which makes this state's rate directly comparable with others that work the same way, and not with those that run the shops themselves.
At what stage is alcohol excise levied?
Alcohol excise is levied per gallon at the producer or wholesaler stage and is embedded in retail prices. Rates are set separately by beverage class, so effective tax per container varies with alcohol content and volume rather than with retail price. General sales tax may apply additionally at the point of sale.
Where does this state sit in the national distribution?
This state ranks 22 of 34, within the middle third. Cross-border substitution effects are weakest at this position because adjacent-state differentials are typically small relative to travel cost.
How does a license jurisdiction structure alcohol revenue?
This is a license jurisdiction: private operators distribute and retail under state license, and state revenue accrues as excise rather than as trading margin. Published rates are therefore comparable across license states. ⚠️ Rankings exclude control states, whose revenue structure is not equivalent.