Table 7.21
State Alcoholic Beverage Excise Taxes (As of January 2023)
Available versions: 2023 (showing) 2022
| Distilled spirits | Wine | Beer | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| FIPS | State or other jurisdiction |
Excise tax rate ($ per gallon) |
General sales tax applies |
Other taxes | Excise tax rate ($ per gallon) |
General sales tax applies |
Other taxes | Excise tax rate ($ per gallon) |
General sales tax applies |
Other taxes |
| 01 | Alabama | (a) | Yes | ✕ | $1.70 | Yes | $0.26/gallon local Over 16.5%: $9.16/gallon | $0.53 | Yes | $0.52/gallon local tax statewide |
| 02 | Alaska | 12.80 | N.A. | Under 21%: $2.50/gallon | 2.50 | N.A. | ✕ | 1.07 | N.A. | ✕ |
| 04 | Arizona | 3.00 | Yes | ✕ | 0.84 | Yes | Over 24%: $4.00/gallon | 0.16 | Yes | ✕ |
| 05 | Arkansas | 2.50 | Yes | Under 5%: $0.50/gallon Under 21%: $1.00/gallon $0.20/case 3% off- 14% on-premise retail taxes | 0.75 | Yes | Under 5%: $0.25/gallon $0.05/case 3% off- and 10% on-premise | 0.23 | Yes | 3% off- 10% on-premise tax |
| 06 | California | 3.30 | Yes | Over 50%: 6.60/gallon | 0.20 | Yes | Sparkling wine: $0.30/gallon | 0.20 | Yes | ✕ |
| 08 | Colorado | 2.28 | Yes | ✕ | 0.28 | Yes | ✕ | 0.08 | Yes | ✕ |
| 09 | Connecticut | 5.94 | Yes | Under 7%: $2.71/gallon | 0.79 | Yes | Over 21%: $1.98/gallon Sparkling: $1.94/gallon | 0.24 | Yes | ✕ |
| 10 | Delaware | 4.50 | N.A. | 25% or less: $3.00/gallon | 1.63 | N.A. | ✕ | 0.26 | N.A. | ✕ |
| 12 | Florida | 6.50 | Yes | Under 17.259%: $2.25/gallon Over 55.780%: $9.53/gallon | 2.25 | Yes | Over 17.259%: $3.00/gallon Sparkling wine: $3.50/gallon | 0.48 | Yes | ✕ |
| 13 | Georgia | 3.79 | Yes | $0.83/gallon local tax | 1.51 | Yes | Over 14%: $2.54/gallon $0.83/gallon local tax | 0.32 | Yes | $1.08/case $0.53/gallon local tax |
| 15 | Hawaii | 5.98 | Yes | ✕ | 1.38 | Yes | Sparkling wine: $2.12/gallon Wine coolers: $0.85/gallon | 0.93 | Yes | $0.54/gallon draft beer |
| 16 | Idaho | (a) | Yes | ✕ | 0.45 | Yes | 0.15 | Yes | Over 5%: $0.45/gallon | |
| 17 | Illinois | 8.55 | Yes | Under 20%: $1.39/gallon $2.68/gallon in Chicago and $2.50/gallon in Cook County | 1.39 | Yes | Over 20%: $8.55/gallon ($0.36 - $0.89)/gallon in Chicago ($0.24 - $0.45)/gallon in Cook County | 0.231 | Yes | $0.29/gallon in Chicago $0.09/gallon in Cook County |
| 18 | Indiana | 2.68 | Yes | Under 15%: $0.47/gallon | 0.47 | Yes | Over 21%: $2.68/gallon | 0.115 | Yes | ✕ |
| 19 | Iowa | (a) | Yes | ✕ | 1.75 | Yes | Under 5%: $0.19/gallon | 0.19 | Yes | ✕ |
| 20 | Kansas | 2.50 | No | 8% off- and 10% on-premise retail tax | 0.30 | No | Over 14%: $0.75/gallon 8% off- and 11% on-premise | 0.18 | No | 8% off- and 10% on-premise |
| 21 | Kentucky | 1.92 | Yes | Under 6%: $0.25/gallon $0.05/case and 11% wholesale tax | 0.50 | Yes | 10.0% wholesale | 0.08 | Yes | 10.0% wholesale tax |
| 22 | Louisiana | 3.03 | Yes | ✕ | 0.76 | Yes | 14% to 24%: $1.32/gallon Over 24% and sparkling wine: $2.08/gallon | 0.40 | Yes | $0.048/gallon local tax |
| 23 | Maine | (a) | Yes | ✕ | 0.60 | Yes | Over 15.5%: sold through state stores Sparkling wine: $1.25/gallon 7% on-premise sales tax | 0.35 | Yes | 7% on-premise saales tax |
| 24 | Maryland | 1.50 | Yes | 9% sales tax | 0.40 | No | 9% sales tax | 0.09 | No | 9% sales tax |
| 25 | Massachusetts | 4.05 | No | Under 15%: $1.10/gallon Over 50%: $4.05/proof gallon 0.57% on private club sales | 0.55 | Yes | Sparkling wine: $0.70/gallon | 0.11 | Yes | 0.57% on private club sales |
| 26 | Michigan | (a) | Yes | ✕ | 0.51 | Yes | Over 16%: $0.76/gallon | 0.20 | Yes | ✕ |
| 27 | Minnesota | 5.03 | No | $0.01/bottle (except miniatures) and 9% sales tax | 0.30 | No | 14% to 21%: $0.95/gallon Under 24% and sparkling wine: $1.82/gallon Over 24%: $3.52/gallon $0.01/bottle (except miniatures) and 9% sales tax | 0.148 | No | Under 3.2%: $0.077/gallon 9% sales tax |
| 28 | Mississippi | (a) | Yes | ✕ | 0.35 | Yes | Sparkling wine and champagne: $1.00/gallon | 0.4268 | Yes | ✕ |
| 29 | Missouri | 2.00 | Yes | ✕ | 0.42 | Yes | Includes additional charges | 0.06 | Yes | ✕ |
| 30 | Montana | (a) | N.A. | ✕ | 1.02 | N.A. | Over 16%: sold through state stores | 0.14 | N.A. | ✕ |
| 31 | Nebraska | 3.75 | Yes | ✕ | 0.95 | Yes | ✕ | 0.31 | Yes | ✕ |
| 32 | Nevada | 3.60 | Yes | 5% to 14%: $0.70/gallon 15% to 22%: $1.30/gallon | 0.70 | Yes | 14% to 22%: $1.30/gallon Over 22%: $3.60/gallon | 0.16 | Yes | ✕ |
| 33 | New Hampshire | (a) | N.A. | ✕ | 0.30 | N.A. | ✕ | 0.30 | N.A. | ✕ |
| 34 | New Jersey | 5.50 | Yes | ✕ | 0.875 | Yes | ✕ | 0.12 | Yes | ✕ |
| 35 | New Mexico | 6.06 | Yes | ✕ | 1.70 | Yes | Over 14%: $5.68/gallon | 0.41 | Yes | ✕ |
| 36 | New York | 6.44 | Yes | Under 24%: $2.54/gallon additional $1.00/gallon in New York City | 0.30 | Yes | ✕ | 0.14 | Yes | Additional $0.12/gallon in New York City |
| 37 | North Carolina | (a) | Yes (b) | ✕ | 1.00 | Yes | Over 17%: $1.11/gallon | 0.6171 | Yes | ✕ |
| 38 | North Dakota | 2.50 | No | 7% state sales tax | 0.50 | No | Over 17%: $0.60/gallon 7% sales tax | 0.16 | No | 7% state sales tax bulk beer $0.08/gallon |
| 39 | Ohio | (a) | Yes | ✕ | 0.30 | Yes | 14% to 21%: $0.98/gallon Vermouth: $1.08/gallon Sparkling wine: $1.48/gallon | 0.18 | Yes | ✕ |
| 40 | Oklahoma | 5.56 | Yes | 13.5% on-premise | 0.72 | Yes | Sparkling wine: $2.08/gallon 13.5% on-premise | 0.40 | Yes | Under 3.2%: $0.36/gallon 13.5% on-premise |
| 41 | Oregon | (a) | N.A. | ✕ | 0.67 | N.A. | Over 16%: $0.77/gallon | 0.08 | N.A. | ✕ |
| 42 | Pennsylvania | (a) | Yes | ✕ | (c) | Yes | ✕ | 0.08 | Yes | ✕ |
| 44 | Rhode Island | 5.40 | Yes | ✕ | 1.40 | Yes | Sparkling wine: $0.75/gallon | 0.11 | Yes | $0.04/case wholesale tax |
| 45 | South Carolina | 2.72 | Yes | $5.36/case and 9% surtax additional 5% on-premise tax | 0.90 | Yes | $0.18/gallon additional tax | 0.77 | Yes | ✕ |
| 46 | South Dakota | 3.93 | Yes | Under 14%: $0.93/gallon 2% wholesale tax | 0.93 | Yes | 14% to 20%: $1.45/gallon Over 21% and sparkling wine: $2.07/gallon 2% wholesale tax | 0.27 | Yes | ✕ |
| 47 | Tennessee | 4.40 | Yes | 15% on-premise Under 7%: $1.10/gallon | 1.21 | Yes | 15% on-premise | 1.29 | Yes | Excise Barrelage Tax and Wholesale Tax |
| 48 | Texas | 2.40 | Yes | 6.7% on-premise | 0.204 | Yes | Over 14%: $0.408/gallon Sparkling wine: $0.516/gallon 6.7% on-premise | 0.194 | Yes | 6.7% on-premise |
| 49 | Utah | (a) | Yes | ✕ | (c) | Yes | ✕ | 0.4226 | Yes | Over 3.2%: sold through state store |
| 50 | Vermont | (a) | Yes | 10% on-premise sales tax | 0.55 | Yes | Over 16%: sold through state store 10% on-premise sales tax | 0.265 | Yes | Over 6%: $0.55 10% on-premise sales tax |
| 51 | Virginia | (a) | Yes | ✕ | 1.51 | Yes | Under 4%: $0.2565/gallon Over 14%: sold through state stores | 0.2565 | Yes | ✕ |
| 53 | Washington | 14.27 | No | $9.24/gallon on-premise 20.5% retail sales tax 13.7% sales tax on-premise | 0.87 | Yes | Over 14%: $1.75/gallon | 0.26 | Yes | ✕ |
| 54 | West Virginia | (a) | Yes | ✕ | 1.00 | Yes | 5% local tax | 0.18 | Yes | ✕ |
| 55 | Wisconsin | 3.25 | Yes | $0.03/gallon administrative fee | 0.25 | Yes | Over 14%: $0.45/gallon | 0.06 | Yes | ✕ |
| 56 | Wyoming | (a) | Yes | ✕ | (c) | Yes | ✕ | 0.02 | Yes | ✕ |
| 11 | Dist. of Columbia | 1.50 | No | 9% off- and on-premise sales tax | 0.30 | No | 9% off- and on-premise sales tax Over 14%: $0.40/gallon Sparkling - $0.45/gallon | 0.09 | Yes | 9% off- and on-premise sales tax |
Source:
Compiled by FTA from state sources, January 2023.Key:
| N.A. | — | Not applicable. These 5 states do not have a general sales tax. |
| ✕ | — | None. |
Footnotes:
| (a) | In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits (see: https://www.nabca.org). |
| (b) | General sales tax applies to on-premise sales only. |
| (c) | All wine sales are through state stores. Revenue in these states is generated from various taxes, fees, price mark-ups, and net profits. |