Table 7.21
State Alcoholic Beverage Excise Taxes (As of January 2022)
Available versions: 2023 2022 (showing)
| 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 | or, $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 and $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 | N.A. | 8% off- and 10% on-premise retail tax. | 0.30 | ✕ | over 14% - $0.75/gallon; 8% off- and 11% on-premise. | 0.18 | ✕ | 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 | ✕ | 9% sales tax | 0.09 | ✕ | 9% sales tax. |
| 25 | Massachusetts | 4.05 | N.A. | under 15% - $1.10/gallon, over 50% alcohol - $4.05/proof gallon; 0.57% on private club sales. | 0.55 | ✕ | sparkling wine - $0.70/gallon; | 0.11 | ✕ | 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 | N.A. | $0.01/bottle (except miniatures) and 9% sales tax. | 0.30 | ✕ | 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 | ✕ | 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 | over 14% - $1.35/gallon. | 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/gal.; additional $1.00/gal. 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 | N.A. | 7% state sales tax. | 0.50 | ✕ | over 17% - $0.60/gallon; 7% sales tax. | 0.16 | ✕ | 7% state sales tax, bulk beer $0.08/gal. |
| 39 | Ohio | (a) | Yes | 0.30 | Yes | over 14% to 21% - $0.98/gal., vermouth - $1.08/gal., sparkling wine - $1.48/gal. | 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 and $0.05/drink on airline sales | 0.204 | Yes | over 14% - $0.408/gallon and sparkling wine - $0.516/gallon; 6.7% on-premise and $0.05/drink on airline sales. | 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 | more than 6% alcohol - $0.55; 10% on-premise sales tax. |
| 51 | Virginia | (a) | Yes | 1.51 | Yes | under 4% - $0.2565/gallon and over 14% - sold through state stores. | 0.2565 | Yes | ||
| 53 | Washington | 14.27 | N.A. | $9.24/gal. on-premise, 20.5% retail sales tax, 13.7% sales tax to 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 | N.A. | 9% off- and on-premise sales tax. | 0.30 | ✕ | 9% off- and on-premise sales tax; over 14% - $0.40/gal.; Sparkling - $0.45/gal. | 0.09 | Yes | 9% off- and on-premise sales tax. |
Source:
Compiled by FTA from state sources. January 2022.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. |
| (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. |