Maybe Tax-Free but Not Scandal Free

September 2, 2009

A Massachusetts State Representative was caught buying alcohol in New Hampshire which was going to be transported back to his home state. It’s an understandable decision: New Hampshire has no spirits excise tax* or sales tax while Massachusetts has an excise tax of $4.06/gallon on spirits and a 6.5% sales tax. Luckily, it’s legal to bring 3 gallons or less into the state.

But a friendly reminder: use tax will be owed on the purchase. To make things easier, here is a link to the tax form: ST-11.

*Note: New Hampshire is a liquor control state. The Distill Spirits Council finds retail prices in their stores are actually lower than liquor license state with no excise tax.

Tip of the hat to Josh Barro


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