Distilled Spirits

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 This surcharge was repealed as of July 1, 2007.

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.

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).

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.

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.

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.

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.