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Liquor Tax Rates By State 
State / Local Tax Type Tax Rate Tax Basis Local Jurisdiction Tax State Control Last Updated
Alabama Liquor

$0.56

Per Gallon Yes Yes 02/02/24
Alaska Liquor: <21%

$2.50

Per Gallon N/A No 02/02/24
Liquor: >21%

$12.80

Per Gallon   No 02/02/24
Arizona Liquor

$3.00

Per Gallon   No 02/02024
Arkansas Liquor

$2.50

Per Gallon   No 02/02/24
Premixed Liquor: 5%-21%

$1.00

Per Gallon   No 02/02/24
Light Liquor: <5%

$0.50

Per Gallon   No 02/02/24
California Liquor: ≤100proof

$3.30

Per Gallon   No 02/02/24
Liquor: >100proof

$6.60

Per Gallon   No 02/02/24
Colorado Vinous Liquor

$0.1333

Per Liter   No 02/05/24
Spirituous Liquor

$0.6026

Per Liter   No 02/05/24
Connecticut Liquor

$4.50

Per Gallon   No 02/05/24
Liquor Coolers 

$2.05

Per Gallon   No 02/05/24
Delaware Liquor: ≤25%

$3.00

Per Gallon   No 02/05/24
Liquor: >25%

$4.50

Per Gallon   No 02/05/24
Ethyl: Beverage Purposes

$8/15

Per Gallon   No 02/05/24
District of Columbia Liquor

$1.50

Per Gallon   No 02/05/24
Florida Liquor > 17.259% but ≤55.780

$6.50

Per Gallon   No 02/05/24
Liquor > 55.780%

$9.53

Per Gallon   No 02/05/24
Georgia (Native Distillery) Liquor (Native Brewery): <190proof

$0.50

Per Liter Yes No 02/05/24
Liquor (Native Brewery): >190proof

$0.70

Per Liter Yes No 02/05/24
Liquor (Wholesale): <190proof

$1.00

Per Liter Yes No 02/05/24
Liquor (Wholesale): >190proof

$1.40

Per Liter Yes No 02/05/24
Hawaii Liquor

$5.98

Per Gallon   No 02/05/24
Idaho Liquor

State Controlled

    Yes 02/05/24
Illinois Liquor: ≥20%

$8.55

Per Gallon Yes No 02/05/24
Illinois : Chicago Liquor: ≤ 14% $0.36 Per Gallon     04/05/24
Liquor: > 14% and ≤ 20% $0.89 Per Gallon     04/05/24
Liquor: > 20% $2.68 Per Gallon     04/05/24
Indiana Liquor: >21%

$2.68

Per Gallon   No 02/05/24
Iowa Liquor

State Controlled

    Yes 02/05/24
Kansas Liquor

$2.50

Per Gallon   No 02/05/24
Kentucky Cases Over 6% Alcohol

$6.09

Per 12 liters   No 02/05/24
Other Sizes Over 6% Alcohol

$0.51

Per Liter   No 02/05/24
Distilled Spirits 6% and Under

$0.07

Per Liter   No 02/05/24
Louisiana Liquor

$0.80

Per Liter   No 02/07/24
Maine Liquor

$1.24

Per Gallon   Yes 02/07/24
Maryland Liquor

$1.50

Per Gallon    No 02/07/24

$0.3963

Per Liter   No 02/07/24
Massachusetts Liquor: ≤15%

$1.10

Per Gallon   No 02/07/24
Liquor: >15%

$4.05

Per Gallon   No 02/07/24
Michigan Liquor

$0.48

Per Liter   Yes 02/0724
Minnesota

Liquor

$5.03

Per Gallon   No 02/07/24

$1.33

Per Liter   No 02/07/24
Mississippi Liquor

$2.50

    Yes 02/07/24
Missouri Liquor

$2.00

Per Gallon   No 02/07/24
Montana Liquor Less than 20,000 Proof Gallons

3%

Cost   Yes 02/07/24
Liquor 20,001 - 50,000 Proof Gallons

8%

Cost   Yes 02/07/24
50,001 - 200,000 Proof Gallons

13.8%

Cost   Yes 02/07/24
Over 200,000 Proof Gallons

16%

Cost   Yes 02/07/24
Nebraska Liquor

$3.75

Per Gallon   No 02/07/24
Nevada 1/2% to 14% Alcohol

$0.70

Per Gallon   No 02/07/24
14.1% to 22%

$1.30

Per Gallon   No 02/07/24
Over 22% to 80% Alcohol

$3.60

Per Gallon   No 02/07/24
New Hampshire Liquor

State Controlled

Per Gallon   Yes 02/08/24
New Jersey Liquor

$5.50

Per Gallon   No 02/08/24
New Mexico Liquor

$1.60

Per Liter   No 02/08/24
New York Liquor: >24%

$1.70

Per Liter   No 02/08/24
Liquor: 2% to 24%

$0.67

Per Liter   No 02/08/24
New York City Liquor: >24%

$0.264

Per Liter   No 02/08/24
North Carolina Spirituous Liquor and Antique Spirituous Liquor

30% of sellers price

Cost   Yes 02/08/24
North Dakota  Liquor

$2.50

Per Gallon   No 02/08/24

$0.66

Per Liter   No 02/08/24
Ohio Mixed Beverage Up to 21% Alcohol

$1.20

Per Gallon   Yes 02/08/24
Ohio: Cuyahoga County Mixed Beverage Up to 21% Alcohol

$0.32

Per Gallon   Yes 02/08/24
Oklahoma  Liquor

$1.47

Per Liter   No 02/08/24
Oregon Liquor

State Controlled

    Yes 02/08/24
Pennsylvania Liquor

18% on Consumer Price

Cost   Yes 02/08/24
Rhode Island Liquor: Whiskey and Higher Proofs

$5.40

Per Gallon   No 02/08/24
Ethyl: Beverage Purpose

$7.50

Per Gallon   No 02/08/24
South Carolina Liquor

$0.71825

Per Liter   No 02/08/24
South Dakota Liquor

$3.93

Per Gallon   No 02/08/24
Tennessee Liquor - Distilled Spirits Over 7%

$4.40

Per Gallon   No 02/08/24
Texas Liquor

$2.40

Per Gallon   No 02/08/24
Liquor: 20ml - 60ml Containers

$0.05

Per Container   No 02/08/24
Utah Liquor

Repealed

    Yes 02/08/24
Vermont Liquor

State Controlled

N/A N/A Yes 02/08/24
Virginia Liquor

State Controlled

N/A N/A Yes 02/08/24
Washington Liquor

$3.7708

Per Liter   No 02/08/24
West Virginia Liquor

State Controlled

N/A N/A Yes 02/08/24
Wisconsin Liquor

$0.8586

Per Liter + Admin Fee $0.02906 per Liter No 02/08/24
Wyoming  Liquor 

$0.95

Per Gallon   Yes 02/08/24

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