Table 7.21

State Alcoholic Beverage Excise Taxes (As of January 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
01Alabama(a)Yes$1.70

Yes

$0.26/gallon local; over 16.5% - $9.16/gallon.$0.53Yes$0.52/gallon local tax statewide.
02Alaska12.80N.A.under 21% - $2.50/gallon.2.50

N.A.

1.07N.A
04Arizona3.00Yes0.84

Yes

over 24% - $4.00/gallon.0.16Yes
05Arkansas2.50Yesunder 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.0.23Yes3% off- 10% on-premise tax.
06California3.30Yesover 50% - 6.60./gallon.0.20

Yes

sparkling wine - $0.30/gallon0.20Yes
08Colorado2.28Yes0.28

Yes

0.08Yes
09Connecticut5.94Yesunder 7% - $2.71/gallon0.79

Yes

over 21% - $1.98/gallon; sparkling - $1.94/gallon.0.24Yes
10Delaware4.50N.A.25% or less - $3.00/gallon.1.63

N.A.

0.26N.A
12Florida6.50Yesunder 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.0.48Yes
13Georgia3.79Yes$0.83/gallon local tax.1.51

Yes

over 14% - $2.54/gallon; $0.83/gallon local tax.0.32Yesor, $1.08/case; $0.53/gallon local tax
15Hawaii5.98Yes1.38

Yes

sparkling wine - $2.12/gallon, wine coolers - $0.85/gallon.0.93Yes$0.54/gallon draft beer.
16Idaho(a)Yes0.45

Yes

0.15Yesover 5% - $0.45/gallon.
17Illinois8.55Yesunder 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.0.231Yes$0.29/gallon in Chicago and $0.09/gallon in Cook County.
18Indiana2.68Yesunder 15% - $0.47/gallon.0.47

Yes

over 21% - $2.68/gallon.0.115Yes
19Iowa(a)Yes1.75

Yes

under 5% - $0.19/gallon.0.19Yes
20Kansas2.50N.A.8% off- and 10% on-premise retail tax.0.30

over 14% - $0.75/gallon; 8% off- and 11% on-premise.0.188% off- and 10% on-premise.
21Kentucky1.92Yesunder 6% - $0.25/gallon; $0.05/case and 11% wholesale tax.0.50

Yes

10.0% wholesale.0.08Yes10.0% wholesale tax.
22Louisiana3.03Yes0.76

Yes

14% to 24% - $1.32/gallon; over 24% and sparkling wine - $2.08/gallon.0.40Yes$0.048/gallon local tax.
23Maine(a)Yes0.60

Yes

over 15.5% - sold through state stores, sparkling wine - $1.25/gallon; 7% on-premise sales tax0.35Yes7% on-premise saales tax.
24Maryland1.50Yes9% sales tax0.40

9% sales tax0.099% sales tax.
25Massachusetts4.05N.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;0.110.57% on private club sales.
26Michigan(a)Yes0.51

Yes

over 16% - $0.76/gallon0.20Yes
27Minnesota5.03N.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.0.148under 3.2% - $0.077/gallon, 9% sales tax.
28Mississippi(a)Yes0.35

Yes

sparkling wine and champagne - $1.00/gallon.0.4268Yes
29Missouri2.00Yes0.42

Yes

includes additional charges.0.06Yes
30Montana(a)N.A.1.02

N.A.

over 16% - sold through state stores.0.14N.A
31Nebraska3.75Yes0.95

Yes

over 14% - $1.35/gallon.0.31Yes
32Nevada3.60Yes5% 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.0.16Yes
33New Hampshire(a)N.A.0.30

N.A.

0.30N.A
34New Jersey5.50Yes0.875

Yes

0.12Yes
35New Mexico6.06Yes1.70

Yes

over 14% - $5.68/gallon0.41Yes
36New York6.44Yesunder 24% - $2.54/gal.; additional $1.00/gal. in New York City.0.30

Yes

0.14Yesadditional $0.12/gallon in New York City.
37North Carolina(a)Yes (b)1.00

Yes

over 17% - $1.11/gallon.0.6171Yes
38North Dakota2.50N.A.7% state sales tax.0.50

over 17% - $0.60/gallon; 7% sales tax.0.167% state sales tax, bulk beer $0.08/gal.
39Ohio(a)Yes0.30

Yes

over 14% to 21% - $0.98/gal., vermouth - $1.08/gal., sparkling wine - $1.48/gal.0.18Yes
40Oklahoma5.56Yes13.5% on-premise.0.72

Yes

sparkling wine - $2.08/gallon; 13.5% on-premise.0.40Yesunder 3.2% - $0.36/gallon; 13.5% on-premise
41Oregon(a)N.A.0.67

N.A.

over 16% - $0.77/gallon0.08N.A
42Pennsylvania(a)Yes(c)

Yes

0.08Yes
44Rhode Island5.40Yes1.40

Yes

sparkling wine - $0.75/gallon.0.11Yes$0.04/case wholesale tax.
45South Carolina2.72Yes$5.36/case and 9% surtax; additional 5% on-premise tax.0.90

Yes

$0.18/gallon additional tax.0.77Yes
46South Dakota3.93Yesunder 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.0.27Yes
47Tennessee4.40Yes15% on-premise; under 7% - $1.10/gallon.1.21

Yes

15% on-premise.1.29YesExcise Barrelage Tax and Wholesale Tax
48Texas2.40Yes6.7% on-premise and $0.05/drink on airline sales0.204

Yes

over 14% - $0.408/gallon and sparkling wine - $0.516/gallon; 6.7% on-premise and $0.05/drink on airline sales.0.194Yes6.7% on-premise
49Utah(a)Yes(c)

Yes

0.4226Yesover 3.2% - sold through state store.
50Vermont(a)Yes10% on-premise sales tax.0.55

Yes

over 16% - sold through state store; 10% on-premise sales tax.0.265Yesmore than 6% alcohol - $0.55; 10% on-premise sales tax.
51Virginia(a)Yes1.51

Yes

under 4% - $0.2565/gallon and over 14% - sold through state stores.0.2565Yes
53Washington14.27N.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.0.26Yes
54West Virginia(a)Yes1.00

Yes

5% local tax.0.18Yes
55Wisconsin3.25Yes$0.03/gallon administrative fee.0.25

Yes

over 14% - $0.45/gallon.0.06Yes
56Wyoming(a)Yes(c)

Yes

0.02Yes
11Dist. of Columbia1.50N.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.0.09Yes9% 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.