State / Local | Tax Type | Tax Rate | Tax Basis | Local Jurisdiction Tax | State Control |
---|---|---|---|---|---|
Alabama | Liquor | $0.56 | Per Gallon | Yes | Yes |
Alaska | Liquor: <21% | $2.50 | Per Gallon | N/A | No |
Liquor: >21% | $12.80 | Per Gallon | No | ||
Arizona | Liquor | $3.00 | Per Gallon | No | |
Arkansas | Liquor | $2.50 | Per Gallon | No | |
Premixed Liquor: 5%-21% | $1.00 | Per Gallon | No | ||
Light Liquor: <5% | $0.50 | Per Gallon | No | ||
California | Liquor: <100proof | $3.30 | Per Gallon | No | |
Liquor: >100proof | $6.60 | Per Gallon | No | ||
Colorado | Vinous Liquor | $0.1333 | Per Liter | No | |
Spirituous Liquor | $0.6026 | Per Liter | No | ||
Connecticut | Liquor | $5.40 | Per Gallon | No | |
Liquor coolers | $2.46 | Per Gallon | |||
Delaware | Liquor: <25% | $3.00 | Per Gallon | No | |
Liquor: >25% | $4.50 | Per Gallon | No | ||
Ethyl: Beverage Purposes | $8.15 | Per Gallon | No | ||
District of Columbia | Liquor | $1.50 | Per Gallon | No | |
Florida | Liquor | $6.50 | Per Gallon | No | |
Georgia (Native Distillery) | Liquor: <190proof | $0.50 | Per Liter | Yes | No |
Liquor: >190proof | $0.70 | Per Liter | Yes | No | |
Georgia (Wholesale) | Liquor: <190proof | $1.00 | Per Liter | Yes | No |
Liquor: >190proof | $1.40 | Per Liter | Yes | No | |
Hawaii | Liquor | $5.98 | Per Gallon | No | |
Idaho | Liquor | State Controlled | Yes | ||
Illinois | Liquor: >20% | $8.55 | Per Gallon | Yes | No |
Indiana | Liquor: >21% | $2.68 | Per Gallon | No | |
Iowa | Liquor | State controlled | Yes | ||
Kansas | Liquor | $2.50 | Per Gallon | No | |
Kentucky | Cases over 6% alcohol | $6.09 | Per 12 liters | No | |
Other sizes over 6% alcohol | $0.5072 | Per Liter | |||
Distilled Spirits 6% and Under | $0.0661 | Per Liter | |||
Louisiana | Liquor | $0.80 | Per Liter | No | |
Maine | Liquor | $1.24 | Per Gallon | Yes | |
Maryland | Liquor | $1.50 | Per Gallon | No | |
Massachusetts | Liquor: <15% | $1.10 | Per Gallon | No | |
Liquor: >15% | $4.05 | Per Gallon | No | ||
Michigan | Liquor | 12% based on dollar value | Cost | Yes | |
Minnesota |
Liquor |
$1.33 | Per Liter | No | |
Mississippi | Liquor | State Controlled | Yes | ||
Missouri | Liquor | $2.00 | Per Gallon | No | |
Montana | Liquor Less than 20,000 Proof Gallons | 3% | Cost | Yes | |
Liquor 20,001 - 50,000 Proof Gallons | 8% | Cost | Yes | ||
50,001 - 200,000 Proof Gallons | 13.8% | Cost | |||
Over 200,000 Proof Gallons | 16% | Cost | |||
Nebraska | Liquor | $3.75 | Per Gallon | No | |
Nevada | 1/2% to 14% alcohol | $0.70 | Per Gallon | No | |
14.1% to 22% | $1.30 | Per Gallon | |||
Over 22% to 80% alcohol | $3.60 | Per Gallon | |||
New Hampshire | Liquor | State Controlled | Per Gallon | Yes | |
New Jersey | Liquor | $5.50 | Per Gallon | No | |
New Mexico | Liquor | $1.60 | Per Liter | No | |
New York | Liquor: >24% | $1.70 | Per Liter | No | |
North Carolina | Spirituous Liquor and Antique Spirituous Liquor | Excise tax of 30% | Cost | Yes | |
North Dakota | Liquor | $2.50 | Per Gallon | No | |
Ohio | Mixed Beverage up to 21% alcohol | $1.20 | Per Gallon | Yes | |
Oklahoma | Liquor | $1.47 | Per Liter | No | |
Oregon | Liquor | State Controlled | Yes | ||
Pennsylvania | Liquor | 18% tax on consumer price | Cost | Yes | |
Rhode Island | Liquor: Low Proof | $1.10 | Per Gallon | No | |
Liquor: Whiskey and Higher Proofs | $5.40 | Per Gallon | No | ||
Ethyl: Beverage Purpose | $7.50 | Per Gallon | No | ||
South Carolina | Liquor | $0.71825 | Per Liter | No | |
South Dakota | Liquor | $3.93 | Per Gallon | No | |
Tennessee | Liquor- Distilled spirits over 7% | $4.40 | Per Gallon | No | |
Texas | Liquor | $2.40 | Per Gallon | No | |
Liquor: 20ml - 60ml containers | $0.05 | Per Container | No | ||
Utah | Liquor | Repealed | Yes | ||
Vermont | Liquor | State Controlled | N/A | N/A | Yes |
Virginia | Liquor | State Controlled | N/A | N/A | Yes |
Washington | Liquor | $3.7708 | Per Liter | No | |
West Virginia | Liquor |
State Controlled |
N/A | N/A | Yes |
Wisconsin | Liquor | $0.8586 | Per Liter | + Admin Fee $0.02906 per liter | No |
Wyoming | Liquor | $0.95 | Per Gallon | Yes |