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Alcohol Tax Definitions


Alcohol Tax Definitions and Terms 
Name / Term Definition
Beer Alcoholic beer, lager beer, ale, porter, stout, braggot, and all other fermented beverages.
Cider Fermented juice of fresh, whole apples or other pome fruits, containing more than 3.2% but less than 8.5% ABV.
Liquor Distilled or rectified spirits, alcohol, brandy, cordial (wine or liquor base), whiskey, rum, gin, and all distilled beverages containing alcohol.
Wine Still and sparkling wine (including those fortified by the addition of alcohol or spirits), and fruit juice containing one-half of 1% or more alcohol ABV.

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