Beer

Connecticut imposes a tax of $7.20 per barrel, defined as “not less than twenty-eight nor more than thirty-one gallons,” and $0.24 per wine gallon or fraction thereof on quantities less than a quarter barrel. APIS reports the tax rate on 12 oz. bottles and therefore displays the rate as $0.24 per gallon.

Florida previously imposed a surcharge of 1.34 cents on each 12 ounces of beer sold at retail for consumption on premises. This surcharge was repealed as of July 1, 2007.

$0.32 per gallon for malt beverages sold in barrels or bulk containers containing not more than 31 gallons, and $0.39 per gallon on barrels or bulk containers of 15.5 gallons or less.

$0.54 per gallon for containers of 7 gallons or more.

Sales of beer containing not more than 4 percent alcohol by retailers holding only a cereal malt beverage (CMB) license are subject only to the applicable state and local sales tax. The 10% Liquor Drink Tax is not due on beer containing not more than 4 percent alcohol sold by those holding only a CMB license; however, holders of alcoholic liquor licenses must collect and remit the 10% Liquor Drink Tax on sales of beer containing not more than 4 percent alcohol but are not required to collect sales tax.

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).

With respect to malt liquor containing 4 percent alcohol or less, the 2.5% Retail Tax is only applied when sold at an on-sale or off-sale municipal liquor store or other establishment licensed to sell any type of intoxicating liquor.

For the period January 1, 2004 through September 30, 2017, the reported tax rate is for brewers who produce more than 20,000 barrels of beer per year. For the period beginning October 1, 2017, the reported tax rate is for brewers who produce more than 10,000 barrels of beer per year. See Mont. Code Ann. § 16-1-406(1) (as amended by 2017 Montana Laws Ch. 271).

Beer in bulk containers is taxed at $0.08 per gallon.

In Texas, holders of a wine and beer retailer's permit or a beer retail dealer's license are subject to the State sales tax rate of 6.25% rather than the Ad Valorem Excise Tax On-Premises rates.

Virginia imposes a tax of $0.2565 per gallon on each barrel of beer, defined as any container or vessel having a capacity of more than 43 ounces.

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 rate for Washington is reported beginning on December 8, 2011, when privatization began as a result of passage of Initiative 1183.