Excise Tax

The Tax Division receives and processes monthly excise tax reports and ensures that proper taxes have been paid. Manufacturers may only sell alcoholic beverages to wholesalers/distributors and the wholesalers/distributors may sell only to the retailers. The alcoholic beverages become taxable when the beverages are sold to the retail level.

Tax rates for each class of alcoholic beverage are the following:

The Comptroller of Public Accounts maintains the Gross Receipts/Mixed Beverage Tax. Information on this tax can be found on the Comptroller's web site.