![]() ![]() General Business and manufacturing corporations Sales tax on meals, prepared food and all beveragesĪll "restaurant" food and on-premises consumption of any beverage in any amount.Ī city or town may also charge a local sales tax on the sales of restaurant meals. Up to 3% (local option for cities and towns) Sale, rental or use of tangible personal property, including cigarettes, telecommunications services and certain fuel. ![]() Currently this applies for all Barnstable County municipalities.īeginning July 1, 2019, for short-term rentals only, cities and towns are permitted to charge an additional community impact fee up to 3% if an operator has more than one property in that locality or is renting an owner-occupied 2 or 3 family house on a short-term rental basis. In Barnstable, Nantucket and Dukes Counties an additional 2.75% may be charged for the Cape Cod and Islands Water Protection Fund beginning July 1, 2019. See TIR 05-01 for more information.Ĭape Cod and Islands Water Protection Fund In the cities of Boston, Worcester, Cambridge, Springfield, West Springfield, and Chicopee, an additional 2.75% tax is charged for convention center funding. In addition to the state excise, Massachusetts cities and towns are permitted to charge a local room occupancy excise tax up to 6% (6.5% for Boston). Note that while the statute provides for a 5% rate, an uncodified surtax adds. The state’s room occupancy excise tax rate is 5.7%. Visit TIR 19-14 for surcharge information. Sales price (less mortgage assumed) of real estate Smokeless tobacco (percentage of price paid by licensee)Ĭigars & smoking tobacco (percentage of price paid by licensee) Still wine, including vermouth (wine gal.)Īlcoholic beverages 15% or less (wine gal.)Īlcoholic beverages more than 15%-50% (wine gal.)Īlcoholic beverages more than 50% of alcohol (proof gal.) Short term capital gains and long-term gains on collectibles ![]()
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