FTA Home Page > State Comparisons
State Wine Excise Tax Rates
January 1, 2008
|
|
EXCISE |
|
|
|---|---|---|---|
|
Alabama |
$1.70 |
Yes |
over 14% - sold through state store |
|
Alaska |
2.50 |
n.a. |
|
|
Arizona |
0.84 |
Yes |
|
|
Arkansas |
0.75 |
Yes |
under 5% - $0.25/gallon; $0.05/case; and 3% off- and 10% on-premise |
|
California |
0.20 |
Yes |
sparkling wine - $0.30/gallon |
|
Colorado |
0.32 |
Yes |
|
|
Connecticut |
0.60 |
Yes |
over 21% and sparkling wine - $1.50/gallon |
|
Delaware |
0.97 |
n.a. |
|
|
Florida |
2.25 |
Yes |
over 17.259% - $3.00/gallon, sparkling wine $3.50/gallon 6.67¢/4 ounces on-premise retail tax |
|
Georgia |
1.51 |
Yes |
over 14% - $2.54/gallon; $0.83/gallon local tax |
|
Hawaii |
1.38 |
Yes |
Sparkling wine - $2.12/gallon and wine coolers - $0.85/gallon |
|
Idaho |
0.45 |
Yes |
|
|
Illinois |
0.73 |
Yes |
over 20% - $4.50/gallon; $0.246/gallon in Chicago and ($0.16-$0.30)/gallon in Cook County |
|
Indiana |
0.47 |
Yes |
over 21% - $2.68/gallon |
|
Iowa |
1.75 |
Yes |
under 5% - $0.19/gallon |
|
Kansas |
0.30 |
no |
over 14% - $0.75/gallon; 8% off- and 10% on-premise |
|
Kentucky |
0.50 |
Yes* |
11% wholesale |
|
Louisiana |
0.11 |
Yes |
14% to 24% - $0.23/gallon, over 24% and sparkling wine - $1.59/gallon |
|
Maine |
0.60 |
Yes |
over 15.5% - sold through state stores, sparkling wine - $1.25/gallon; additional 5% on-premise sales tax |
|
Maryland |
0.40 |
Yes |
|
|
Massachusetts |
0.55 |
Yes* |
sparkling wine - $0.70/gallon; |
|
Michigan |
0.51 |
Yes |
over 16% - $0.76/gallon |
|
Minnesota |
0.30 |
-- |
14% to 21% - $0.95/gallon, under 24% and sparkling wine - $1.82/gallon; over 24% - $3.52/gallon; $0.01/bottle (except miniatures) and 9% sales tax |
|
Mississippi |
0.35 |
Yes |
over 14% and sparkling wine - sold through the state |
|
Missouri |
0.30 |
Yes |
|
|
Montana |
1.06 |
n.a. |
over 16% - sold through state stores |
|
Nebraska |
0.95 |
Yes |
|
|
Nevada |
0.70 |
Yes |
14% to 22% - $1.30/gallon, over 22% - $3.60/gallon |
|
New Hampshire |
see footnote (1) |
n.a. |
|
|
New Jersey |
0.70 |
Yes |
|
|
New Mexico |
1.70 |
Yes |
over 14% - $5.68/gallon |
|
New York |
0.19 |
Yes |
|
|
North Carolina |
0.79 |
Yes |
over 17% - $0.91/gallon |
|
North Dakota |
0.50 |
-- |
over 17% - $0.60/gallon, Sparkling wine - $1.00/gallon; 7% state sales tax |
|
Ohio |
0.30 |
Yes |
over 14% - $0.98/gallon, vermouth - $1.08/gallon and sparkling wine - $1.48/gallon |
|
Oklahoma |
0.72 |
Yes |
over 14% - $1.40/gallon, sparkling wine - $2.08/gallon; |
|
Oregon |
0.67 |
n.a. |
over 14% - $0.77/gallon |
|
Pennsylvania |
see footnote (1) |
Yes |
|
|
Rhode Island |
0.60 |
Yes |
sparkling wine - $0.75/gallon |
|
South Carolina |
0.90 |
Yes |
$0.18/gallon additional tax |
|
South Dakota |
0.93 |
Yes |
14% to 20% - $1.45/gallon, over 21% and sparkling wine - $2.07/gallon; 2% wholesale tax |
|
Tennessee |
1.21 |
Yes |
$0.15/case and 15% on-premise. |
|
Texas |
0.20 |
Yes |
over 14% - $0.408/gallon and sparkling wine - $0.516/gallon; 14% on-premise and $0.05/drink on airline sales |
|
Utah |
see footnote (1) |
Yes |
|
|
Vermont |
0.55 |
Yes |
over 16% - sold through state store, 10% on-premise sales tax |
|
Virginia |
1.51 |
Yes |
under 4% - $0.2565/gallon and over 14% - sold through state store |
|
Washington |
0.87 |
Yes |
over 14% - $1.72/gallon |
|
West Virginia |
1.00 |
Yes |
5% local tax |
|
Wisconsin |
0.25 |
Yes |
over 14% - $0.45/gallon |
|
Wyoming |
see footnote (1) |
Yes |
|
|
Dist. of Columbia |
0.30 |
Yes |
8% off- and 10% on-premise sales tax, over 14% - $0.40/gallon and Sparkling - $0.45/gallon. |
|
|
|||
|
U.S. Median |
0.69 |
Source: Compiled by FTA from various sources.
* Sales tax is applied to on-premise sales only.
(1) All wine sales are through state stores. Revenue in these states
is generated from various taxes, fees and net profits.