I'm pretty sure that the NY, CT & MA powers that be are in competition to see who can grind down the hardest on the citizenry. I imagine there is a 3 person clandestine lunch meeting once a quarter and the loser buys.
MA boarder areas don't buy beer in MA. Here @ Hotel Happy as Hell on the Beach, people making reservations often ask "What should I bring?" meaning clothes etc. I tell them to get gas, food and alcohol off Cape. A couple regulars bring a bottle of wine for me. 1 brings Bourbon. He gets a really nice room.