FTA Home Page > State Comparisons
State Beer Excise Tax Rates
January 1, 2008
|
EXCISE |
|
|
|
|---|---|---|---|
|
Alabama |
$0.53 |
Yes |
$0.52/gallon local tax |
|
Alaska |
1.07 |
n.a. |
|
|
Arizona |
0.16 |
Yes |
|
|
Arkansas |
0.23 |
Yes |
under 3.2% - $0.16/gallon; $0.008/gallon and 3% off- 10% on-premise tax |
|
California |
0.20 |
Yes |
|
|
Colorado |
0.08 |
Yes |
|
|
Connecticut |
0.19 |
Yes |
|
|
Delaware |
0.16 |
n.a. |
|
|
Florida |
0.48 |
Yes |
2.67¢/12 ounces on-premise retail tax |
|
Georgia |
0.32 |
Yes |
$0.53/gallon local tax |
|
Hawaii |
0.93 |
Yes |
$0.54/gallon draft beer |
|
Idaho |
0.15 |
Yes |
over 4% - $0.45/gallon |
|
Illinois |
0.185 |
Yes |
$0.16/gallon in Chicago and $0.06/gallon in Cook County |
|
Indiana |
0.115 |
Yes |
|
|
Iowa |
0.19 |
Yes |
|
|
Kansas |
0.18 |
-- |
over 3.2% - {8% off- and 10% on-premise}, under 3.2% - 4.25% sales tax. |
|
Kentucky |
0.08 |
Yes* |
11% wholesale tax |
|
Louisiana |
0.32 |
Yes |
$0.048/gallon local tax |
|
Maine |
0.35 |
Yes |
additional 5% on-premise tax |
|
Maryland |
0.09 |
Yes |
$0.2333/gallon in Garrett County |
|
Massachusetts |
0.11 |
Yes* |
0.57% on private club sales |
|
Michigan |
0.20 |
Yes |
|
|
Minnesota |
0.15 |
-- |
under 3.2% - $0.077/gallon. 9% sales tax |
|
Mississippi |
0.4268 |
Yes |
|
|
Missouri |
0.06 |
Yes |
|
|
Montana |
0.14 |
n.a. |
|
|
Nebraska |
0.31 |
Yes |
|
|
Nevada |
0.16 |
Yes |
|
|
New Hampshire |
0.30 |
n.a. |
|
|
New Jersey |
0.12 |
Yes |
|
|
New Mexico |
0.41 |
Yes |
|
|
New York |
0.11 |
Yes |
$0.12/gallon in New York City |
|
North Carolina |
0.53 |
Yes |
|
|
North Dakota |
0.16 |
-- |
7% state sales tax, bulk beer $0.08/gal. |
|
Ohio |
0.18 |
Yes |
|
|
Oklahoma |
0.40 |
Yes |
under 3.2% - $0.36/gallon; 13.5% on-premise |
|
Oregon |
0.08 |
n.a. |
|
|
Pennsylvania |
0.08 |
Yes |
|
|
Rhode Island |
0.10 |
Yes |
$0.04/case wholesale tax |
|
South Carolina |
0.77 |
Yes |
|
|
South Dakota |
0.27 |
Yes |
|
|
Tennessee |
0.14 |
Yes |
17% wholesale tax |
|
Texas |
0.19 |
Yes |
over 4% - $0.198/gallon, 14% on-premise and $0.05/drink on airline sales |
|
Utah |
0.41 |
Yes |
over 3.2% - sold through state store |
|
Vermont |
0.265 |
Yes |
6% to 8% alcohol - $0.55; 10% on-premise sales tax |
|
Virginia |
0.26 |
Yes |
|
|
Washington |
0.261 |
Yes |
|
|
West Virginia |
0.18 |
Yes |
|
|
Wisconsin |
0.06 |
Yes |
|
|
Wyoming |
0.02 |
Yes |
|
|
Dist. of Columbia |
0.09 |
Yes |
8% off- and 10% on-premise sales tax |
|
U.S. Median |
$0.188 |
SOURCE: Compiled by FTA from various sources.
* Sales tax is applied to on-premise sales only.