Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 63A, § 1

(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--

(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.