Massachusetts General Laws ch. 63A sec. 1 – Definitions
Section 1. When used in this chapter the following terms shall have the following meanings:—
Terms Used In Massachusetts General Laws ch. 63A sec. 1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(a) ”Commissioner”, the commissioner of revenue.
[There is no subsection (b).]
(c) ”Taxpayer”, every corporation, association or organization which is licensed by any city or town to sell alcoholic beverages, as defined in section one of chapter one hundred and thirty-eight, except—
(1) A corporation subject to taxation under the provisions of chapter sixty-three, and
(2) A chartered veteran’s organization maintaining quarters for the exclusive use of its members.
(3) An organization which is located within the boundaries of a Massachusetts army or air national guard base that serves as social club for members of the Massachusetts army or air national guard.
(d) ”Gross receipts”, 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.