The Texas Tax System
A presentation to the House Committee on Ways and Means
February 17, 1999
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Texas Taxes
The Texas Tax System A presentation to the House Committee on Ways and Means February 17, 1999 |
Alcoholic Beverage Tax Rates
BEER WINE LIQUOR
State ($/gal.) State ($/gal.) State ($/gal.)
1. Hawaii 0.930 1. Florida 2.250 1. Florida 6.50
2. South Carolina 0.768 2. Iowa 1.750 2. New York 6.44
3. North Carolina 0.534 3. Alabama 1.700 3. New Mexico 6.06
4. Alabama 0.533 New Mexico 1.700 4. Hawaii 5.98
5. Florida 0.480 5. Georgia 1.510 5. Alaska 5.60
Georgia 0.480 Virginia 1.510 6. Oklahoma 5.56
7. Mississippi 0.427 7. Hawaii 1.380 7. Minnesota 5.03
8. New Mexico 0.410 8. Tennessee 1.100 8. Connecticut 4.50
9. Oklahoma 0.403 9. South Carolina 1.080 9. New Jersey 4.40
10. Alaska 0.350 10. Montana 1.060 10. Massachusetts 4.05
Maine 0.350 11. West Virginia 1.000 11. Tennessee 4.00
Utah 0.350 12. Delaware 0.970 12. South Dakota 3.93
13. Louisiana 0.323 13. South Dakota 0.930 13. Georgia 3.79
14. New Hampshire 0.300 14. Alaska 0.850 14. Delaware 3.75
15. South Dakota 0.274 15. Arizona 0.840 Rhode Island 3.75
16. Vermont 0.265 16. Washington 0.830* 16. California 3.30
17. Virginia 0.256 17. North Carolina 0.790 17. Wisconsin 3.25**
18. Arkansas 0.242 18. Arkansas 0.750 18. Arizona 3.00
19. Nebraska 0.230 Nebraska 0.750 Nebraska 3.00
20. Michigan 0.203 20. Oklahoma 0.720 20. South Carolina 2.72
21. California 0.200 21. New Jersey 0.700 21. Indiana 2.68
22. Connecticut 0.194 22. Oregon 0.670 22. Arkansas 2.50
TEXAS 0.194 23. Connecticut 0.600 Kansas 2.50
24. Iowa 0.190 Maine 0.600 Louisiana 2.50
25. Kansas 0.180 Rhode Island 0.600 North Dakota 2.50
Ohio 0.180 26. Massachusetts 0.550 26. TEXAS 2.40
27. West Virginia 0.177 Vermont 0.550 27. Colorado 2.28
28. Arizona 0.160 28. Michigan 0.510 28. Nevada 2.05
New York 0.160 29. Kentucky 0.500 29. Illinois 2.00
North Dakota 0.160 North Dakota 0.500 Missouri 2.00
31. Delaware 0.156 31. Indiana 0.470 31. Kentucky 1.92
32. Washington 0.154 32. Idaho 0.450 32. Maryland 1.50
33. Idaho 0.150 33. Maryland 0.400 Alabama N/A
34. Minnesota 0.148 Nevada 0.400 Idaho N/A
35. Montana 0.139 35. Missouri 0.360 Iowa N/A
36. Tennessee 0.126 36. Mississippi 0.350 Maine N/A
37. New Jersey 0.120 37. Colorado 0.320 Michigan N/A
38. Indiana 0.115 Ohio 0.320 Mississippi N/A
39. Massachusetts 0.106 39. Kansas 0.300 Montana N/A
40. Rhode Island 0.097 Minnesota 0.300 New Hampshire N/A
41. Maryland 0.090 41. Wisconsin 0.250 North Carolina N/A
Nevada 0.090 42. Illinois 0.230 Ohio N/A
43. Oregon 0.084 43. TEXAS 0.204 Oregon N/A
44. Kentucky 0.081 44. California 0.200 Pennsylvania N/A
45. Colorado 0.080 45. New York 0.189 Utah N/A
Pennsylvania 0.080 46. Louisiana 0.110 Vermont N/A
47. Illinois 0.070 New Hampshire N/A Virginia N/A
48. Wisconsin 0.065 Pennsylvania N/A Washington N/A
49. Missouri 0.060 Utah N/A West Virginia N/A
50. Wyoming 0.019 Wyoming N/A Wyoming N/A
National Average - $0.239 National Average - $0.741 National Average - $3.61
* Plus 0.25¢ tax per liter of wine sold to wholesalers.
** Plus 3¢ per gallon administration fee.
INTERSTATE COMPARISONS
BEER WINE LIQUOR
INTERSTATE COMPARISON INTERSTATE COMPARISON INTERSTATE COMPARISON
TEXAS RATE: $0.194 TEXAS RATE: $0.204 TEXAS RATE: $2.40
U.S. AVERAGE: $0.239 U.S. AVERAGE: $0.741 U.S. AVERAGE: $3.61
TOTAL TAXING: 50 TOTAL TAXING: 46 TOTAL TAXING: 32
HIGHER THAN TEXAS: 21 HIGHER THAN TEXAS: 42 HIGHER THAN TEXAS: 25
LOWER THAN TEXAS: 27 LOWER THAN TEXAS: 3 LOWER THAN TEXAS: 6
SAME AS TEXAS: 1 SAME AS TEXAS: 0 SAME AS TEXAS: 0
Note: The n/a denotes those states which sell liquor or wine only in state-owned
retail stores, and are not comparable. Revenue in these states is generated
from various taxes, fees and net liquor profits.
Source: Commerce Clearing House, Inc. and Federation of Tax Administrators
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Carole Keeton Strayhorn
Texas Comptroller of Public Accounts |
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