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HISTORICAL TAX RATES SPREADSHEET 94A1_1&2.WK1 | ||||||||||||
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ALCOHOLIC BEVERAGES | ||||||||||||
TABLE 1: DISTILLED SPIRITS |
TABLE 2: WINE NOT OVER 14% | |||||||||||
Per Proof Gallon |
Per Wine Gallon | |||||||||||
FROM |
TO |
RATE |
FROM |
TO |
RATE | |||||||
|
08/01/1862 |
03/07/1864 |
$0.20 |
|
09/09/1916 |
02/24/1919 |
$0.04 |
|
|
|
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|
03/07/1864 |
07/01/1864 |
$0.60 |
|
02/25/19 |
06/28/28 |
$0.16 |
|
|
|
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|
07/01/1864 |
01/01/1865 |
$1.50 |
|
06/29/28 |
01/11/34 |
$0.04 |
|
|
|
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|
01/01/1865 |
07/20/1868 |
$2.00 |
|
01/12/34 |
06/25/36 |
$0.10 |
|
|
|
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07/20/1868 |
06/06/1872 |
$0.50 |
|
06/26/36 |
06/30/40 |
$0.05 |
|
|
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06/06/1872 |
03/03/1875 |
$0.70 |
|
07/01/40 |
09/30/41 |
$0.06 |
|
|
|
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03/03/1875 |
08/27/1894 |
$0.90 |
|
10/01/41 |
10/31/42 |
$0.08 |
|
|
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08/27/1894 |
10/03/1917 |
$1.10 |
|
11/01/42 |
03/31/44 |
$0.10 |
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|
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10/04/1917 |
02/24/1919 |
04/01/44 |
10/31/51 |
$0.15 |
|
|
|
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| Basic rate |
$2.20 |
|
11/01/51 |
12/30/90 |
$0.17 |
|
|
|
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| Withdrawn for bev. Use |
$3.20 |
|
01/01/91 | Present |
$1.07 |
|
|
|
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02/25/19 |
01/01/27 | |||||||||||
| Basic rate |
$2.20 |
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TABLE 3: WINE 14% TO 21% | |||||||||
| Withdrawn for bev. Use |
$6.40 |
|
Per Wine Gallon | |||||||||
|
01/01/27 |
01/01/28 |
FROM |
TO |
RATE | ||||||||
| Basic rate |
$1.65 |
|
09/09/1916 |
02/24/1919 |
$0.10 |
|
|
|
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| Diverted to bev. Use |
$6.40 |
|
02/25/19 |
06/28/28 |
$0.40 |
|
|
|
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|
01/01/28 |
01/11/34 |
06/29/28 |
01/11/34 |
$0.10 |
|
|
|
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| Basic rate |
$1.10 |
|
01/12/34 |
06/25/36 |
$0.20 |
|
|
|
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| Diverted to bev. Use |
$6.40 |
|
06/26/36 |
06/30/40 |
$0.10 |
|
|
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01/12/34 |
06/30/38 |
$2.00 |
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07/01/40 |
09/30/41 |
$0.18 |
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07/01/38 |
06/30/40 |
10/01/41 |
10/31/42 |
$0.30 |
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|
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| Distilled Spirits generally |
$2.25 |
|
11/01/42 |
03/31/44 |
$0.40 |
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Brandy |
$2.00 |
|
04/01/44 |
10/31/51 |
$0.60 |
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07/01/40 |
09/30/41 |
11/01/51 |
12/30/90 |
$0.67 |
|
|
|
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| Distilled Spirits generally |
$3.00 |
|
01/01/91 |
Present |
$1.57 |
|
|
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Brandy |
$2.75 |
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|
|
|
|
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10/01/41 |
10/31/42 |
$4.00 |
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TABLE 4: WINE 21% TO 24% | ||||||||
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11/01/42 |
03/31/44 |
$6.00 |
|
Per Wine Gallon | ||||||||
|
04/01/44 |
10/31/51 |
$9.00 |
|
FROM |
TO |
RATE | ||||||
|
11/01/51 |
09/30/85 |
$10.50 |
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09/09/1916 |
02/24/1919 |
$0.25 |
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10/01/85 |
12/30/90 |
$12.50 |
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02/25/19 |
06/28/28 |
$1.00 |
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01/01/91 |
Present |
$13.50 |
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06/29/28 |
01/11/34 |
$0.25 |
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01/12/34 |
06/25/36 |
$0.40 |
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06/26/36 |
06/30/40 |
$0.20 |
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07/01/40 |
09/30/41 |
$0.30 |
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10/01/41 |
10/31/42 |
$0.65 |
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11/01/42 |
03/31/44 |
$1.00 |
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04/01/44 |
10/31/51 |
$2.00 |
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11/01/51 |
12/30/90 |
$2.25 |
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01/01/91 |
Present |
$3.15 |
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Source: CCH, Topical Digest |
2 OF 4 |
PAGE A-1.1 | ||||||||||
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HISTORICAL TAX RATES | ||||||||||||
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ALCOHOLIC BEVERAGES | ||||||||||||
TABLE 5: CHAMPAGNE / SPARKLING |
TABLE 6: ARTIFICIALLY CARBON. | |||||||||||
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WINE |
WINE | |||||||||||
|
FROM |
TO |
RATE |
FROM |
TO |
RATE | |||||||
|
Per 1/2 Pint or Fraction Thereof |
Per 1/2 Pint or Fraction Thereof | |||||||||||
|
09/09/1916 |
02/24/1919 |
$0.03 |
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09/09/1916 |
02/24/1919 |
$0.015 |
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02/25/19 |
01/11/34 |
$0.12 |
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02/25/19 |
01/11/34 |
$0.06 |
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01/12/34 |
06/25/36 |
$0.05 |
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01/12/34 |
06/25/36 |
$0.025 |
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06/26/36 |
06/30/40 |
$0.025 |
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06/26/36 |
06/30/40 | |||||||
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07/01/40 |
09/30/41 |
$0.03 |
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|
(per pint) |
$0.0125 |
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10/01/41 |
10/31/42 |
$0.07 |
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07/01/40 |
09/30/41 |
$0.015 |
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11/01/42 |
03/31/44 |
$0.10 |
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10/01/41 |
10/31/42 |
$0.035 |
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04/01/44 |
10/31/51 |
$0.15 |
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11/01/42 |
03/31/44 |
$0.05 |
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11/01/51 |
12/31/54 |
$0.17 |
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04/01/44 |
10/31/51 |
$0.10 |
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11/01/51 |
12/31/54 |
$0.12 |
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Per Wine Gallon | ||||||||||||
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Per Wine Gallon | ||||||||||||
|
01/01/55 |
Present |
$3.40 |
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01/01/55 |
12/31/90 |
$2.40 |
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TABLE 7: BEER |
01/01/91 |
Present |
$3.30 |
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Per 31 Gal. Bbl. | ||||||||||||
|
FROM |
TO |
RATE | ||||||||||
|
9/1862 |
03/03/1863 |
$1.00 |
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|
|
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03/03/1863 |
03/31/1864 |
$0.60 |
|
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04/01/1864 |
06/13/1898 |
$1.00 |
|
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06/14/1898 |
06/30/1901 |
$2.00 |
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|
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07/01/01 |
06/30/02 |
$1.60 |
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07/01/02 |
10/22/14 |
$1.00 |
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10/23/14 |
10/03/17 |
$1.50 |
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10/04/17 |
02/24/19 |
$3.00 |
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02/25/19 |
01/11/34 |
$6.00 |
|
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|
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01/12/34 |
06/30/40 |
$5.00 |
|
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|
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07/01/40 |
10/31/42 |
$6.00 |
|
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|
|
|
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11/01/42 |
03/31/44 |
$7.00 |
|
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|
|
|
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04/01/44 |
10/31/51 |
$8.00 |
|
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|
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11/01/51 |
12/31/76 |
$9.00 |
|
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|
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01/01/77 |
12/30/90 |
$9/$7 | ||||||||||
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01/01/91 |
Present |
$18/$7 | ||||||||||
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Source: CCH, Topical Digest |
3 OF 4 |
PAGE A-1.2 |