Data on a Specific Date: Wine
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| Jurisdiction | Policies as of | Control | Specific Excise Tax Per Gallon for 12% Alcohol | Ad Valorem Excise Tax On-Premises for 12% Alcohol | Ad Valorem Excise Tax Off-Premises for 12% Alcohol | Additional Taxes for 6-14% Alcohol | Citations | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | $2.50 | 2 Citations | ||||||||||||
Arizona | 1/1/2019 | $0.84 | 2 Citations | ||||||||||||
Arkansas | 1/1/2019 | $0.75 | 3.00% | 3.00% | 4 Citations | ||||||||||
California | 1/1/2019 | $0.20 | 4 Citations | ||||||||||||
Colorado | 1/1/2019 | $0.32 | 3 Citations | ||||||||||||
Connecticut | 1/1/2019 | $0.72 | 3 Citations | ||||||||||||
Delaware | 1/1/2019 | $1.63 | 3 Citations | ||||||||||||
District of Columbia | 1/1/2019 | $0.30 | 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 4 ounces of wine sold at retail for consumption on premises. This surcharge was repealed as of July 1, 2007. | 1/1/2019 | $2.25 | 3 Citations | ||||||||||||
Georgia | 1/1/2019 | $0.42 | Georgia imposes an additional tax of $1.10 per gallon on the "importation for use, consumption, or final delivery" into the state of all wines with an alcohol content of 14% or less. | 3 Citations | |||||||||||
Hawaii | 1/1/2019 | $1.38 | 2 Citations | ||||||||||||
Idaho | 1/1/2019 | ||||||||||||||
Illinois | 1/1/2019 | $1.39 | 6 Citations | ||||||||||||
Indiana | 1/1/2019 | $0.47 | 4 Citations | ||||||||||||
Iowa | 1/1/2019 | $1.75 | 3 Citations | ||||||||||||
Kansas | 1/1/2019 | $0.30 | 8.00% | 10.00% | 6.50% | 3.50% | 8.00% | 6.50% | 1.50% | 9 Citations | |||||
Kentucky | 1/1/2019 | $0.50 | 10.00% | 10.00% | 7 Citations | ||||||||||
Louisiana | 1/1/2019 | $0.76 | $0.40 per gallon for alcohol content of 6% or less. | 4 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 | $0.40 | 9.00% | 6.00% | 3.00% | 9.00% | 6.00% | 3.00% | 5 Citations | ||||||
Massachusetts | 1/1/2019 | $0.55 | 2 Citations | ||||||||||||
Michigan | 1/1/2019 | $0.51 | 3 Citations | ||||||||||||
Minnesota | 1/1/2019 | $0.30 | 2.50% | 2.50% | 2.50% | 2.50% | 7 Citations | ||||||||
Mississippi | 1/1/2019 | ||||||||||||||
Missouri | 1/1/2019 | $0.42 | 3 Citations | ||||||||||||
Montana | 1/1/2019 | ||||||||||||||
Nebraska | 1/1/2019 | $0.95 | 5 Citations | ||||||||||||
Nevada | 1/1/2019 | $0.70 | 5 Citations | ||||||||||||
New Hampshire | 1/1/2019 | ||||||||||||||
New Jersey | 1/1/2019 | $0.88 | 4 Citations | ||||||||||||
New Mexico | 1/1/2019 | $1.70 | 2 Citations | ||||||||||||
New York | 1/1/2019 | $0.30 | 3 Citations | ||||||||||||
North Carolina | 1/1/2019 | $1.00 | 4 Citations | ||||||||||||
North Dakota | 1/1/2019 | $0.50 | 7.00% | 5.00% | 2.00% | 7.00% | 5.00% | 2.00% | 9 Citations | ||||||
Ohio | 1/1/2019 | $0.32 | 3 Citations | ||||||||||||
Oklahoma | 1/1/2019 | $0.72 | 13.50% | 13.50% | 4 Citations | ||||||||||
Oregon | 1/1/2019 | ||||||||||||||
Pennsylvania | 1/1/2019 | ||||||||||||||
Rhode Island | 1/1/2019 | $1.40 | 3 Citations | ||||||||||||
South Carolina | 1/1/2019 | $1.08 | 7 Citations | ||||||||||||
South Dakota | 1/1/2019 | $0.93 | 2.00% | 2.00% | 5 Citations | ||||||||||
Tennessee | 1/1/2019 | $1.21 | 15.00% | 15.00% | 8 Citations | ||||||||||
Texas
In Texas, the holder of a wine and beer retailer's permit is subject to the State sales tax rate of 6.25% rather than the Ad Valorem Excise Tax On-Premises rates. | 1/1/2019 | $0.20 | 14.95% | 6.25% | 8.70% | 12 Citations | |||||||||
Utah | 1/1/2019 | ||||||||||||||
Vermont | 1/1/2019 | $0.55 | 10.00% | 6.00% | 4.00% | 8 Citations | |||||||||
Virginia | 1/1/2019 | ||||||||||||||
Washington
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. | 1/1/2019 | $0.87 | 5 Citations | ||||||||||||
West Virginia | 1/1/2019 | ||||||||||||||
Wisconsin | 1/1/2019 | $0.25 | 2 Citations | ||||||||||||
Wyoming | 1/1/2019 | ||||||||||||||
United States | 1/1/2019 | $1.07 | 2 Citations | ||||||||||||