MA S2029

Establishes new excise tax rates on alcoholic beverages sold in Massachusetts: $36.37 per 31-gallon barrel of malt beverages, $1.10 per wine gallon of cider and still wine, $3.78 per wine gallon of champagne/sparkling wines, $4.48 per wine gallon for beverages with 15% or less alcohol, $12.58 per wine gallon for beverages with 15-50% alcohol, and $14.72 per proof gallon for beverages over 50% alcohol

Requires the Commissioner of Revenue to adjust all excise tax rates for inflation every five years

Allocates 76% of revenue to public health, wellness, and education: 10% each for alcohol/drug prevention, alcohol/drug treatment, mental health treatment/prevention, and domestic violence prevention; 20% for community schools; 17% for local public health departments

Credits remaining 23% of revenue to the General Fund

Exempts wines used for sacramental purposes and alcohol sold for scientific, chemical, mechanical, manufacturing, industrial, culinary, pharmaceutical, or medical purposes in containers over one wine gallon