Data on a Specific Date: Distilled Spirits
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Jurisdiction | Policies as of | Control | Specific Excise Tax Per Gallon for 40% Alcohol | Ad Valorem Excise Tax On-Premises for 40% Alcohol | Ad Valorem Excise Tax Off-Premises for 40% Alcohol | Additional Taxes for 15-50% Alcohol | Citations | ||||||||
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Wholesale Tax Rate | Retail Tax Rate | Sales Tax DOES NOT Apply | Sales Tax Rate | Sales Tax Adjusted Retail Ad Valorem Rate | Wholesale Tax Rate | Retail Tax Rate | Sales Tax DOES NOT Apply | Sales Tax Rate | Sales Tax Adjusted Retail Ad Valorem Rate | ||||||
Alabama | 1/1/2019 | ||||||||||||||
Alaska | 1/1/2019 | $12.80 | $2.50 per gallon for alcohol content of less than 21%. | 2 Citations | |||||||||||
Arizona | 1/1/2019 | $3.00 | 2 Citations | ||||||||||||
Arkansas | 1/1/2019 | $2.50 | 14.00% | 14.00% | 3.00% | 3.00% | $1.00 per gallon for alcohol content of less than 26.25% but more than 6.25%. | 7 Citations | |||||||
California | 1/1/2019 | $3.30 | 3 Citations | ||||||||||||
Colorado | 1/1/2019 | $2.28 | 3 Citations | ||||||||||||
Connecticut | 1/1/2019 | $5.40 | 3 Citations | ||||||||||||
Delaware | 1/1/2019 | $4.50 | $3.00 per gallon for alcohol content of 25% or less. | 4 Citations | |||||||||||
District of Columbia | 1/1/2019 | $1.50 | 10.00% | 6.00% | 4.00% | 10.25% | 6.00% | 4.25% | 7 Citations | ||||||
Florida
Florida previously imposed a surcharge of 3.34 cents on each ounce of liquor sold at retail for consumption on premises. This surcharge was repealed as of July 1, 2007. | 1/1/2019 | $6.50 | $2.25 per gallon for alcohol content of less than 17.259%. | 4 Citations | |||||||||||
Georgia
Georgia imposes an additional tax of $1.89 per gallon on the "importation for use, consumption, or final delivery" into the state of all distilled spirits. | 1/1/2019 | $1.89 | 2 Citations | ||||||||||||
Hawaii | 1/1/2019 | $5.98 | 2 Citations | ||||||||||||
Idaho | 1/1/2019 | ||||||||||||||
Illinois | 1/1/2019 | $8.55 | $1.39 per gallon for alcohol content of more than 14% and less than 20%. | 6 Citations | |||||||||||
Indiana | 1/1/2019 | $2.68 | $0.47 per gallon applies to an alcoholic beverage that contains 15% or less. | 4 Citations | |||||||||||
Iowa | 1/1/2019 | ||||||||||||||
Kansas | 1/1/2019 | $2.50 | 8.00% | 10.00% | 6.50% | 3.50% | 8.00% | 6.50% | 1.50% | 9 Citations | |||||
Kentucky | 1/1/2019 | $1.92 | 11.00% | 11.00% | 7 Citations | ||||||||||
Louisiana | 1/1/2019 | $3.03 | 3 Citations | ||||||||||||
Maine | 1/1/2019 | ||||||||||||||
Maryland
For the period January 1, 2003 through January 2, 2008, a 5 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period January 3, 2008 through June 30, 2011, a 6 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period beginning July 1, 2011 a 9 percent ad valorem tax on alcoholic beverages applies, in lieu of the 6 percent general sales tax. See Md. Ann. Code, Tax - General, § 11-104(a), (g) (as amended by 2007 Md. Laws 1st Sp. Sess. Ch. 6, 2011 Md. Laws 571, and 2011 Md. Laws 572). | 1/1/2019 | $1.50 | 9.00% | 6.00% | 3.00% | 9.00% | 6.00% | 3.00% | 5 Citations | ||||||
Massachusetts | 1/1/2019 | $4.05 | 2 Citations | ||||||||||||
Michigan | 1/1/2019 | ||||||||||||||
Minnesota | 1/1/2019 | $5.03 | 2.50% | 2.50% | 2.50% | 2.50% | 7 Citations | ||||||||
Mississippi | 1/1/2019 | ||||||||||||||
Missouri | 1/1/2019 | $2.00 | 2 Citations | ||||||||||||
Montana | 1/1/2019 | ||||||||||||||
Nebraska | 1/1/2019 | $3.75 | 5 Citations | ||||||||||||
Nevada
An additional excise tax of $1.50 per gallon may be imposed on all liquor containing an alcohol content of more than 22% but, only if the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon. This additional tax is not collected. | 1/1/2019 | $3.60 | Distilled spirits over 14% and up to 22% are taxed at $1.30 per gallon. | 4 Citations | |||||||||||
New Hampshire | 1/1/2019 | ||||||||||||||
New Jersey | 1/1/2019 | $5.50 | 4 Citations | ||||||||||||
New Mexico | 1/1/2019 | $6.06 | 2 Citations | ||||||||||||
New York | 1/1/2019 | $6.44 | $2.54 per gallon for alcohol content of 24% or less. | 2 Citations | |||||||||||
North Carolina | 1/1/2019 | ||||||||||||||
North Dakota | 1/1/2019 | $2.50 | 7.00% | 5.00% | 2.00% | 7.00% | 5.00% | 2.00% | 9 Citations | ||||||
Ohio | 1/1/2019 | ||||||||||||||
Oklahoma | 1/1/2019 | $5.56 | 13.50% | 13.50% | 5 Citations | ||||||||||
Oregon | 1/1/2019 | ||||||||||||||
Pennsylvania | 1/1/2019 | ||||||||||||||
Rhode Island | 1/1/2019 | $5.40 | 3 Citations | ||||||||||||
South Carolina
Base tax rate is $2.72 per gallon plus a 9% surtax of $0.24 added to the base rate, for a total of $2.96 per gallon. | 1/1/2019 | $2.96 | 5.00% | 5.00% | 8 Citations | ||||||||||
South Dakota | 1/1/2019 | $3.93 | 2.00% | 2.00% | 5 Citations | ||||||||||
Tennessee | 1/1/2019 | $4.40 | 15.00% | 15.00% | 7 Citations | ||||||||||
Texas | 1/1/2019 | $2.40 | 14.95% | 6.25% | 8.70% | 14 Citations | |||||||||
Utah | 1/1/2019 | ||||||||||||||
Vermont | 1/1/2019 | ||||||||||||||
Virginia | 1/1/2019 | ||||||||||||||
Washington
The $14.25 per gallon Specific Excise Tax rate listed in the table is for off-premises sales of spirits. Washington imposes a Specific Excise Tax of $9.23 per gallon for on-premises sales of spirits. APIS does not report taxes in States where the index beverage is wholly or partially sold in State-run retail stores or through State-run wholesalers. The tax rates for Washington are reported beginning on December 8, 2011, when privatization began as a result of passage of Initiative 1183. | 1/1/2019 | $14.25 | 23.70% | 17.00% | 17.00% | 10.00% | 37.50% | 6.50% | 31.00% | 7 Citations | |||||
West Virginia | 1/1/2019 | ||||||||||||||
Wisconsin | 1/1/2019 | $3.36 | 5 Citations | ||||||||||||
Wyoming | 1/1/2019 | ||||||||||||||
United States
Spirits are taxed at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. A proof gallon is one liquid gallon of spirits that is 50% alcohol at 60 degrees F. Distilled Spirits bottled at 80 proof (40% alcohol) would be 0.8 proof gallons per gallon of liquid and taxed at a rate of $10.80 per gallon. Distilled Spirits bottled at 30 proof (15% alcohol) would be 0.3 proof gallons per gallon of liquid and taxed at a rate of $4.05 per gallon. | 1/1/2019 | $10.80 | $4.05 per gallon for distilled spirits bottled at 30 proof (15% alcohol). | 3 Citations |