Sales Tax
5% Ch. 64H §2
Cigarette Tax
75.5 mills/cigarette Ch. 64C §6
Gasoline Tax per Gallon
21¢ (19.1% of average price, but minimum cannot be less than 21¢/gal.) Ch. 62C§3A; Ch. 64A§1; Ch. 64E§4; Ch. 64F§3
Use Tax
5% Ch. 64I §2
Liquor Tax
Beer $3.30/barrel; Still wine 55¢/gal.; Sparkling wine 70¢/gal.; Spirits <15% $1.10/proof gal., 15-50% $4.05/proof gal., >50% $4.05/proof gal. Ch. 138 §21
Gambling Tax
NA