Form 180 - Tax Return Of Certain Corporations, Associations And Organizations Engaged In The Sale Of Alcoholic Beverages

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FORM
MASSACHUSETTS DEPARTMENT OF REVENUE
TAX RETURN OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED
180
IN THE SALE OF ALCOHOLIC BEVERAGES
FEDERAL IDENTIFICATION NUMBER
BE SURE THIS RETURN COVERS
FOR YEAR
THE CORRECT PERIOD
IF INCORRECT, SEE INSTRUCTIONS. DO NOT ALTER.
1. GROSS RECEIPTS
BUSINESS NAME
.0057
2. TAX RATE
BUSINESS ADDRESS
3. TAX DUE
CITY/TOWN
STATE
ZIP
(MULTIPLY LINE 1 BY LINE 2)
Check here if this is a final return.
4. PENALTIES
5. INTEREST
6. TOTAL AMOUNT DUE
(ADD LINES 3, 4 AND 5)
Return is due with payment on or before the 15th day of April following the year indicated above. Make check
payable to Commonwealth of Mass. Mail to: Mass. Dept. of Revenue, PO Box 7012, Boston, MA 02204.
I declare under the penalties of perjury that this return (including any accompanying schedules and statements)
has been examined by me and to the best of my knowledge and belief is a true, correct and complete return.
Signature
Title
Date
This form is solely for the use of corporations, associations or organizations which are licensed by any city or town
in the Commonwealth to sell alcoholic beverages, as defined in MGL Ch. 138, Section 1, except those corporations
subject to taxation under the provisions of MGL Ch. 63 and chartered veteran’s organizations maintaining quarters
for the exclusive use of their members. In addition to the license fees otherwise provided, such corporations, asso-
ciations or organizations shall be liable for, and pay annually to the Commonwealth, an excise on the gross receipts
from the sale of alcoholic beverages under such license, and received during the preceding calendar year. The
estimated payment provisions of Chapter 62B do not apply.
“Gross receipts,” as defined in MGL Ch. 63A, are the total proceeds from the sale of any drink of alcoholic nature
or content sold without any deduction therefrom on account of costs or expenses. See Letter Ruling 94-4 for more
information.
Note: Corporations organized under Chapter 180 of the Mass. General Laws and which are not exempt under Sec-
tion 501 of the U.S. Internal Revenue Code are subject to taxation under Chapter 63. If the corporation is not exempt
under Section 501 of the U.S. IRC, do not use Form 180. File instead a regular corporation excise return, Form 355.

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