Tax and Fee Rates
Information Purposes Only- Actual tax or fee may vary according to a person's circumstances.
Applies to Calendar Years 2018-2020
Beer | Wine | Distilled Spirits
Applies to Calendar Years 2017-earlier for Alcohol, and Currently for Tobacco, Firearms, and Ammunition
Beer | Wine | Distilled Spirits | Tobacco Products | Tobacco Paper |
Firearms and Ammunition | Historical Tax Rates
Other Information
Tax Cuts and Jobs Act of 2017 / Craft Beverage Modernization and Tax Reform (CBMTRA) page
Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition
Applies to Calendar Years 2018-2020
Tax Rates for Distilled Spirits Removed or Imported During Calendar Years 2018 - 2020 | ||
Proof Gallons per Calendar Year | ||
First 100,000 | Over 100,000 up to 22,230,000 | Over 22,230,000 |
$2.70 | $13.34 | $13.50 |
Applies to Calendar Years 2017-earlier for Alcohol, and Currently for
Tobacco, Firearms, and Ammunition
PRODUCT |
TAX |
TAX PER PACKAGE (usually to nearest cent) |
Barrel (31 gallons) |
12 oz. can |
|
Regular Rate |
$18 |
$0.05 |
Reduced Rate |
$7 on first 60,000 barrels for brewer who produces less than 2 million barrels. $18 per barrel after the first 60,000 barrels. |
$0.02 |
Wine Gallon |
750ml bottle |
|
14% Alcohol or Less |
$1.071 |
$0.21 |
Over 14 to 21% |
$1.571 |
$0.31 |
Over 21 to 24% |
$3.151 |
$0.62 |
Naturally Sparkling |
$3.40 |
$0.67 |
Artificially Carbonated |
$3.301 |
$0.65 |
Hard Cider |
$0.2261 |
$0.04 |
(1 $0.90 credit, or for hard cider $0.056, may be available for the first 100,000 gallons removed by a small winery producing not more than 150,000 w.g. per year. Decreasing credit rates for a winery producing up to 250,000 w.g. per year.) |
||
Proof Gallon * |
750ml Bottle |
|
All |
$13.50 less any credit for wine and flavor content. |
$2.14 (at 80 proof) |
* A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. The tax is adjusted, depending on the percentage of alcohol of the product. |
||
1000 units |
Pack of 20 |
|
Small Cigarettes |
$50.33 |
$1.01 |
Large Cigarettes |
$105.69 |
$2.11 |
Small Cigars |
$50.33 |
$1.01 |
Tobacco Products |
1000 units |
Each |
Large Cigars |
52.75% of sales price but not to exceed $402.60 per 1,000 |
$.4026 maximum |
Tobacco Products |
1 lb. |
1 Ounce Tin or Pouch |
Pipe Tobacco |
$2.8311 |
$0.1769 |
Chewing Tobacco |
$0.5033 |
$0.0315 |
Snuff |
$1.51 |
$0.0944 |
Roll-your-own Tobacco |
$24.78 |
$1.5488 |
Tax |
|
Cigarette Paper |
50 papers1 |
Cigarette papers up to 6½" long |
$0.0315 |
Cigarette papers over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper. |
Cigarette Tubes |
50 Tubes2 |
Cigarette tubes up to 6½" long |
$0.0630 |
Cigarette tubes over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube. |
1Tax rate for less than 50 papers is the same. The tax is not prorated. 2Tax rate for less than 50 tubes is the same. The tax is not prorated. |
Tax |
|
Pistols and Revolvers |
10% of sale price |
Other Firearms and Ammunition |
11% of sale price |