see my reply to the thread. Not both. It's not a clear answer.

It's complicated.

The state of NH sells hard liquor and wine directly through state liquor outlets. And there is no sales tax. Usually this results in lower prices but less variety for liquor compared to Massachusetts.

There is no sales tax on alcohol in MA, but there is a per-gallon excise tax. NH has so sales tax at all, but does charge an 8% "mark up fee" on private beer and wine sales. Private hard alcohol sales are forbidden. Because of the differing fee structures, whether MA or NH is cheaper varies on the price and volume of the product. Sticking apples to apples, I have found the Costco in MA sells wine cheaper than the same product in their NH store.