State Liquor Excise Tax Rates

Alabama

see footnote (1)

Yes

Alaska

$12.80

n.a.

under 21% - $2.50/gallon

Arizona

3.00

Yes

Arkansas

2.50

Yes

under 5% - $0.50/gallon, under 21% -$1.00/gallon; $0.20/case and 3% off- 14% on-premise retail taxes

California

3.30

Yes

over 50% - $6.60/gallon

Colorado

2.28

Yes

Connecticut

4.50

Yes

under 7% - $2.05/gallon

Delaware

5.46

n.a.

under 25% - $3.64/gallon

Florida

6.50

Yes

under 17.259% - $2.25/gallon, over 55.780% - $9.53/gallon 6.67¢/ounce on-premise retail tax

Georgia

3.79

Yes

$0.83/gallon local tax

Hawaii

5.98

Yes

Idaho

see footnote (1)

Yes

Illinois

4.50

Yes

under 20% - $0.73/gallon; $1.845/gallon in Chicago and $2.00/gallon in Cook County

Indiana

2.68

Yes

under 15% - $0.47/gallon

Iowa

see footnote (1)

Yes

Kansas

2.50

no

8% off- and 10% on-premise retail tax

Kentucky

1.92

Yes*

under 6% - $0.25/gallon; $0.05/case and 11% wholesale tax

Louisiana

2.50

Yes

under 6% - $0.32/gallon

Maine

see footnote (1)

Yes

Maryland

1.50

Yes

Massachusetts

4.05

Yes*

under 15% - $1.10/gallon, over 50% alcohol - $4.05/proof gallon; 0.57% on private club sales

Michigan

see footnote (1)

Yes

Minnesota

5.03

--

$0.01/bottle (except miniatures) and 9.0% sales tax

Mississippi

see footnote (1)

Yes

Missouri

2.00

Yes

Montana

see footnote (1)

n.a.

Nebraska

3.75

Yes

Nevada

3.60

Yes

under 14% - $0.70/gallon and under 21% - $1.30/gallon.

New Hampshire

see footnote (1)

n.a.

New Jersey

4.40

Yes

New Mexico

6.06

Yes

New York

6.44

Yes

not more than 24% - $2.54/gallon; $1.00/gallon New York City

North Carolina

see footnote (1)

Yes*

North Dakota

2.50

--

7% state sales tax

Ohio

see footnote (1)

Yes

Oklahoma

5.56

Yes

13.5% on-premise

Oregon

see footnote (1)

n.a.

Pennsylvania

see footnote (1)

Yes

Rhode Island

3.75

Yes

South Carolina

2.72

Yes

$5.36/case and 9% surtax

South Dakota

3.93

Yes

under 14% - $0.93/gallon, 2% wholesale tax

Tennessee

4.40

Yes

$0.15/case and 15% on-premise; under 7% - $1.21/gallon.

Texas

2.40

Yes

14% on-premise and $0.05/drink on airline sales

Utah

see footnote (1)

Yes

Vermont

see footnote (1)

no

10% on-premise sales tax

Virginia

see footnote (1)

Yes

Washington

see footnote (1)

Yes*

West Virginia

see footnote (1)

Yes

Wisconsin

3.25

Yes

Wyoming

see footnote (1)

Yes

Dist. of Columbia

1.50

Yes

8% off- and 10% on-premise sales tax

U.S. Median

$3.75