Skip to main content

 

Wine Tax Rates By State 
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    

Add new comment

The content of this field is kept private and will not be shown publicly.