Taxes are the way the Commonwealth generates revenue to pay for the wide array of services that it provides to its residents. To advance MTF's mission of strengthening the state's finances and position the Commonwealth for long-term growth, it is critically important for MTF to understand how Massachusetts generates this revenue through tax policies. Massachusetts imposes taxes on income, sales and use, meals and room occupancy, corporate income and non-income measures, other business income, estates and cigarettes, alcohol, and marijuana, among other things. MTF also looks at jurisdictional, compliance and administrative issues that impact a taxpayer’s liability.