State/Local | Tax Type | Tax Rate | Tax Basis | Local Jurisdiction Tax | Last Updated |
---|---|---|---|---|---|
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 | 12/4/23 | |
Wine >24% Per Gallon | $4.00 | Per Gallon | 12/4/23 | ||
Arkansas | Vinous Liquor | $0.75 | Per Gallon | ||
Vinous Liquor | $0.05 | Per Each Case | |||
Light Wine or Wine Woolers | $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% Vlcohol 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 | 12/4/23 | |
Sparkling Wine | $2.12 | Per Gallon | 12/4/23 | ||
Wine Coolers | $0.85 | Per Gallon | 12/4/23 | ||
Idaho | Wine | $0.45 | Per Gallon | ||
Illinois | Wine <14% | $1.39 | Per Gallon | 12/4/23 | |
Wine 14%-20% | $1.39 | Per Gallon | 12/4/23 | ||
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 | 12/4/23 | |
Wine 14.1%-22% | $1.30 | Per Gallon | 12/4/23 | ||
Wine >22% | $3.60 | Per Gallon | 12/4/23 | ||
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 | 12/4/23 | |
Wine - > 14% Up to 21% | $0.98 | Per Gallon | 12/4/23 | ||
Sparkling - Up to 21% | $1.48 | Per Gallon | 12/4/23 | ||
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 |