Information Purposes Only- Actual tax or fee may vary according to a person's circumstances.
Go to: Beer, Wine,
Distilled Spirits, Tobacco Products,
Tobacco Paper, Firearms and Ammunition,
National Firearms Act Tax, Special
Occupational Tax, Explosives License Fees, Firearms
Licensee Fees
Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition
PRODUCT |
TAX |
TAX PER PACKAGE (usually to nearest cent) |
|
Barrel (31 gallons) |
12 oz. can |
|
|
Regular Rate |
$18 |
$0.05 |
|
Reduced Rate |
$7 on first 60,000 barrels for brewer who produces less than 2 million barrels |
$0.02 |
|
Wine Gallon |
750ml bottle |
|
|
14% & Under |
$1.071 |
$0.21 |
|
Over 14 to 21% |
$1.571 |
$0.31 |
|
Over 21 to 24% |
$3.151 |
$0.62 |
|
Naturally Sparkling |
$3.40 |
$0.67 |
|
Artificially Carbonated |
$3.301 |
$0.65 |
|
Hard Cider |
$0.2261 |
$0.04 |
|
(1 $0.90 credit, or for hard cider $0.056, for first 100,000 gallons removed by a small winery producing not more than 150,000 w.g. per year. Decreasing credit rates for winery producing up to 250,000 w.g. per year.) |
||
|
Proof Gallon |
750ml Bottle |
|
|
All |
$13.50 less any credit for wine and flavor content. |
$2.14 (at 80 proof) |
|
1000 units |
Pack of 20 |
|
|
Small Cigarettes |
$12 - 1993 to 1999 $17 - 2000 to 2001 $19.50 - 2002 and beyond |
$0.24 - 1993 to 1999 $0.34 - 2000 to 2001 $0.39 - 2002 and beyond |
|
Large Cigarettes |
$25.20 - 1993 to 1999 $35.70 - 2000 to 2001 $40.95 - 2002 and beyond |
$0.50 - 1993 to 1999 $0.71 - 2000 to 2001 $0.82 - 2002 and beyond |
|
Small Cigars |
$1.125 - 1993 to 1999 $1.594 - 2000 to 2001 $1.828 - 2002 and beyond |
$0.02 - 1993 to 1999 $0.03 - 2000 to 2001 $0.04 - 2002 and beyond |
|
|
1000 units |
Each |
|
Large Cigars |
12.75% of sales price but not to exceed $30 - 1991 to 1999 18.063% of sales price but not to exceed $42.50 - 2000 to 2001 20.719% of sales price but not to exceed $48.75 - 2002 and beyond |
$0.03 maximium - 1991 to 1999 $0.04 maximium - 2000 to 2001 $0.05 maximium - 2002 and beyond |
|
|
1 lb. |
1 Ounce |
|
Pipe Tobacco |
$0.675 - 1993 to 1999 $0.9567 - 2000 to 2001 $1.0969 - 2002 and beyond |
$0.04 - 1993 to 1999 $0.06 - 2000 to 2001 $0.07 - 2002 and beyond |
|
Chewing Tobacco |
$0.12 - 1993 to 1999 $0.17 - 2000 to 2001 $0.195 - 2002 and beyond |
$0.007 - 1993 to 1999 $0.011- 2000 to 2001 $0.012 - 2002 and beyond |
|
Snuff |
$0.36 - 1993 to 1999 $0.51 - 2000 to 2001 $0.585 - - 2002 and beyond |
$0.02 - 1993 to 1999 $0.03 - 2000 to 2001 $0.04 - 2002 and beyond |
|
Roll-your-own Tobacco |
no tax - 1965 to 2000 $0.9567 - 2000 to 2001 $1.0969 - 2002 and beyond |
no tax - 1965 to 2000 $0.06 - 2000 to 2001 $0.07 - 2002 and beyond |
|
50 units |
50 units |
|
|
Cigarette Papers |
$0.00751 - 1993 to 1999 $0.0106 - 2000 to 2001 $0.0122 - 2002 and beyond |
$0.00751 - 1993 to 1999 $0.0106 - 2000 to 2001 $0.0122 - 2002 and beyond |
|
(1 Tax only applied to papers in a book or set of more than 25 papers.) |
||
|
Cigarette Tubes |
$0.015 - 1993 to 1999 $0.0213 - 2000 to 2001 $0.0244 - 2002 and beyond |
$0.015 - 1993 to 1999 $0.0213 - 2000 to 2001 $0.0244 - 2002 and beyond |
Firearms and Ammunition |
Tax |
|
Pistols and Revolvers |
10% of sale price |
|
Other Firearms and Ammunition |
11% of sale price |
National Firearms Act Tax |
Tax |
|
Transfer Tax |
$200 each, except $5 for "any other weapon" |
|
Making Tax |
$200 each |
Explosives License Fees |
Original for 3 years |
Renewal for 3 years |
|
Manufacturer |
$200 |
$100 |
|
Importer |
$200 |
$100 |
|
Dealer |
$200 |
$100 |
|
User |
$100 |
$50 |
|
User (limited) |
$75 |
N/A |
This was last updated on November 23, 1999