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Wine Tax Rates

 

Wine Tax Rates 
State / Local Tax Type Tax Rate Tax Basis Local Jurisdiction Tax
Alabama In state wine manufacturing Class I 16.5 or less ABV form $0.38 Per gallon Yes
In state wine manufacturing Class II greater than 16.5 ABV form $2.42 Per Gallon
Alaska Wine $2.50 Per gallon  
Arizona Wine <24% per gallon $0.84 Per Gallon  
Wine >24% per gallon $4.00 Per Gallon  
Arkansas Vinous Liquor $0.75 Per Gallon  
Vinous Liquor $0.05 Per each case  
Light wine or wine coolers $0.25 Per Gallon  
Light wine or wine coolers $0.05 Per each case  
California Wine $0.20 Per Gallon Yes
Colorado Wine 0.1333 Per Liter  
Connecticut Still wines (up to 21% alcohol by volume) and cider $0.72  Per Gallon  
Still wines produced by small wineries $0.18 Per Gallon
Sparkling and fortified wines $1.80 Per Gallon
Delaware Wine $1.63 Per Gallon  
District Of Columbia Light wine (alcohol content 14% or less) $0.30 Per Gallon  
Heavy wine (alcohol content above 14%)  $0.40 Per Gallon
Florida Above 0.5% and under 17.259% Alcohol by volume $2.25 Per Gallon  
Over 17.259% alcohol by volume $3.00 Per Gallon
Georgia
 
Table Wines (under 14%) sold inside Georgia  $0.11 Per Liter  
Table Wines (under 14%) sold outside Georgia  $0.40 Per Liter  
Dessert Wine 14%-21% sold inside Georgia  $0.27 Per Liter  
Dessert Wine 14%-21% sold outside Georgia $0.67 Per Liter  
Fortified Wine >21% Taxed as Liquor Per Liter  
Hawaii Still Wine $1.38 Per Gallon  
Sparkling Wine $2.12 Per Gallon  
Wine Coolers $0.85 Per Gallon  
Idaho Wine $0.45 Per Gallon  
Illinois Wine <14% $1.39 Per Gallon  
Wine 14%-20% $1.39 Per Gallon  
Indiana Wine <21% $0.47 Per Gallon  
Iowa Wine $1.75 Per Gallon  
Kansas Light Wine $0.30 Per Gallon  
Fortified Wine $0.75 Per Gallon  
Kentucky Wine $2.12 Per 16 liter case  
Louisiana Wine <14% $0.20 Per Liter  
Wine 14%-24% $0.35 Per Liter  
Wine >24% $0.55 Per Liter  
Sparkling Wine $0.55 Per Liter  
Maine Wine $0.60 Per Gallon  
Sparkling wine $1.24 Per Gallon
Maryland Wine $0.40 Per Gallon  
Massachusetts Still Wine $0.55 Per Gallon  
Sparkling Wine $0.70 Per Gallon  
Michigan Wine (16% or Less Alcohol by Content) $0.135 Per Liter  
Wine (More Than 16% Alcohol by Content) $0.20 Per Liter
Minnesota Wine < 14% alcohol $0.08 Per Liter  
Wine > 14% alcohol $0.25 Per Liter
Sparkling wine $0.48 Per Liter
Mississippi Light wines $0.4268 Per Gallon  
Missouri Wine $0.42 Per Liter  
Montana Wine $0.27 Per Liter  
Nebraska Wine $0.95 Per Gallon  
Farm Wine $0.06 Per Gallon  
Nevada Wine 1/2%-14% $0.70 Per Gallon  
Wine 14.1%-22% $1.30 Per Gallon  
Wine >22% $3.60 Per Gallon  
New Jersey Wine $0.875 Per Gallon  
New Mexico (Native Winery) Wine: First 80,000 Liters $0.10

Per Liter

 
Wine: After 80,000 Liters $0.20 Per Liter  
New Mexico (Wholesale) Wine $0.45 Per Liter  
Fortified Wine $1.50 Per Liter  
New York Wine $0.3 Per gallon None
North Carolina Wine $0.2634 Per Liter  
Fortified Wine $0.2934 Per Liter  
North Dakota Wine, including sparkling wine, containing less than 17% alcohol by volume $0.50 Per Liter  
Wine containing 17%-24% alcohol by volume $0.60 Per Liter
Ohio Wine - 4% up to 14% $0.30 Per Gallon  
Wine - > 14% up to 21% $0.98 Per Gallon
Sparkling - up to 21% $1.48 Per Gallon
Oklahoma Wine $0.19 Per Liter  
Sparkling wine  $0.55 Per Liter
Oregon  Wine  $0.67 Per Gallon  
Pennsylvania Wine  $2.50 Per Gallon  
Rhode Island Still Wine $1.40 Per Gallon  
Still Wine: Rhode Island Fruits $0.30 Per Gallon  
Sparkling Wine $0.75 Per Gallon  
South Carolina Wine $0.90 Per Gallon  
South Carolina (Out-of-State Wine Shippers) Wine $0.2535 Per Liter  
South Dakota Light wines  containing alcohol by weight to the extent of more than 3.2% and not more than 14%   $0.93 Per Gallon  
All wines  containing alcohol by weight to the extent of more than 14% and not more than 20% $1.45 Per Gallon
All wines  containing alcohol by weight to the extent of more than 20% and not more than 24%, all natural sparkling wines containing alcohol and all artificial sparkling wines containing alcohol $2.07 Per Gallon
Tennessee Wine   $1.21 Per Gallon  
Texas Wine <14% $0.204 Per Gallon  
Wine >14% $0.408 Per Gallon  
Sparkling Wine $0.516 Per Gallon  
Utah Wine  Repealed    
Vermont Wine  $0.55 Per Gallon  
Virginia Wine $0.40 Per Liter  
Washington Table Wine $0.2292 Per Liter  
Fortifies Wine $0.4536 Per Liter  
West Virginia Wine $0.26406 Per Liter  
Wisconsin Wine 7%-14% $0.06605 Per Liter  
Wine >14% $0.1189 Per Liter  
Wyoming Wine  $0.28 Per Gallon  

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