| 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 |