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Liquor Tax Rates

 

Liquor Tax Rates 
State / Local Tax Type Tax Rate Tax Basis Local Jurisdiction Tax State Control
Alabama Liquor $0.56 Per Gallon N/A 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 $0.6026 Per Liter   No
Spirituous Liquor $0.1333 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   No
Liquor: >190proof $0.70 Per Liter   No
Georgia (Wholesale) Liquor: <190proof $1.00 Per Liter   No
Liquor: >190proof $1.40 Per Liter   No
Hawaii Liquor $5.98 Per Gallon   No
Idaho Liquor State Controlled     Yes
Illinois Liquor: >20% $8.55 Per Gallon   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   No
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   No
Liquor 20,001 - 50,000 Proof Gallons 8% Cost   No
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 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   No
Oklahoma  Liquor $1.47 Per Liter   No
Oregon Liquor State Controlled     No
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 N/A N/A N/A Yes
Virginia Liquor N/A N/A N/A Yes
Washington Liquor $3.7708 Per Liter   No
West Virginia Liquor N/A 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

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