2023-06-13 07:00:00
Note: Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers. At the federal level, spirits are subject to a tiered tax system. Federal rates are $2.70 per proof gallon on the first 100,000 gallons per calendar year, $13.34/proof gallon for more than 100,000 gallons but less than 22.23 million and $13.50/proof gallon for more than 22.23 million gallons. D.C.’s rank does not affect states’ ranks, but the figure in parentheses indicates where it would rank if included. The alcohol excise tax provisions of the Tax Cuts and Jobs Act were made permanent as of Dec. 27, 2020.
AL, ID, IA, ME, MI, MS, MT, NH, NC, OH, OR, PA, UT, VT, VA, SV, WY: Control states, where the government controls all sales. Products can be subject to ad valorem mark-up as well as excise taxes.
AK, CA, CT, DE, FL, GA, IL, IN, LA, MD, MA, NV, NY, ND, RI, SD, TX: Different rates also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or on board airlines).
AR, MN, SC, TN: Rates include case fees and/or bottle fees which may vary with size of container.
AR, MD, MN, ND, SD, WA, DC: Rates include sales taxes specific to alcoholic beverages.
KY: Includes the wholesale tax rate of 11%, converted into a gallonage excise tax rate.
WA: Includes the retail (17%) and distributor (5%/10%) license fees, converted into a gallonage excise tax rate.
Sources: Distilled Spirits Council of the United States (DISCUS); Alcohol and Tobacco Tax and Trade Bureau.
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