What is the Massachusetts cigarette tax?

Massachusetts imposes a cigarette excise of $3.51 per pack of 20, one of the highest in the country. This excise is on top of the state's 6.25% sales tax and any federal tobacco tax. A carton of 10 packs therefore carries about $35.10 in state cigarette excise alone.

How much is the alcohol excise tax in Massachusetts?

Massachusetts levies a per-gallon excise: roughly $0.11 per gallon on beer, $0.55 per gallon on still wine, and $4.05 per gallon on distilled spirits. Higher-alcohol wine and sparkling wine carry higher rates. These excise taxes are paid by distributors and passed through into shelf prices.

Is alcohol also subject to sales tax in Massachusetts?

Alcohol sold in package stores is subject to the regular 6.25% Massachusetts sales tax in addition to the per-gallon excise. Voters repealed and then the legislature handled the alcohol sales-tax question over the years, so the current rule is that off-premises alcohol sales carry the standard sales tax plus excise. This calculator focuses on the excise portion.

Who actually pays the cigarette and alcohol excise?

Legally the excise is collected from manufacturers and distributors, but it is built into the wholesale price and ultimately paid by consumers at the register. The tax stamp on a cigarette pack and the per-gallon liquor excise both raise the retail price you see.

Why are Massachusetts sin taxes higher than neighboring states?

Massachusetts deliberately sets high excise rates on tobacco and spirits as both a revenue source and a public-health deterrent. Rates differ sharply from New Hampshire, which has no general sales tax and lower tobacco excise, which is why cross-border purchasing is common. Always compare current rates before assuming a price difference.

Massachusetts Cigarette & Alcohol Tax Calculator

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Massachusetts adds substantial excise tax to cigarettes and alcohol, separate from the regular 6.25% sales tax. The cigarette excise is $3.51 per pack, and alcohol carries a per-gallon excise that varies by type — roughly $0.11 for beer, $0.55 for still wine, and $4.05 for spirits. This calculator shows exactly how much state excise is baked into what you pay.

How it works

The excise is a flat amount per unit, so the math is direct:

cigarette excise = packs × $3.51
alcohol excise   = gallons × per-gallon rate

Per-gallon rates used here: beer $0.11, still wine $0.55, sparkling wine $0.70, distilled spirits $4.05. These are the distributor-level excises that get passed through to retail prices.

Rates at a glance

Cigarettes: $3.51 per pack of 20 (≈ $35.10 per carton)
Beer: $0.11 per gallon
Still wine: $0.55 per gallon
Sparkling wine: $0.70 per gallon
Distilled spirits: $4.05 per gallon

Worked example

Buying 2 cartons of cigarettes (20 packs) and 1.5 gallons of spirits:

Cigarette excise = 20 × $3.51 = $70.20
Spirits excise = 1.5 × $4.05 = $6.08
Total state excise = $76.28 (before the 6.25% sales tax)

Note: This shows the excise portion only. The full shelf price also includes the 6.25% sales tax, federal excise, and retailer margin. Verify current Massachusetts excise rates at mass.gov/dor.