MA S1940

Massachusetts cities and towns may adopt a local option excise tax of up to 2.00% on retail sales of alcoholic beverages not consumed on premises and on the alcohol portion of restaurant meal sales

Revenue collected by the state commissioner would be distributed quarterly to participating municipalities in proportion to sales originating in each city or town

Participating municipalities must establish a separate "Municipal Substance Abuse Prevention and Public Health Fund" to hold all revenues, with expenditures restricted to substance abuse prevention and public health purposes

Vendors must collect the tax from purchasers and remit it to the state at the same time as regular sales taxes; the tax must be shown separately on receipts for off-premises alcohol sales

Sales are sourced to the vendor's business location, except restaurant meal delivery companies must source sales to the delivery address