Alcohol Tax By State 2019

An alcohol excise tax is usually a tax on a fixed quantity of alcohol. Producers, importers, wholesalers, and sometimes retailers pay alcohol taxes; however, the costs of these taxes are passed down to consumers through increased prices.

The excise taxes paid by producers, importers, wholesalers, and retailers increase the amounts used to calculate sales tax; therefore, consumers then pay sale tax on the excise taxes.

The federal government collections approximately $1 billion per month from excise alcohol taxes on spirits, beer, and wine. Taxes on spirits are significantly higher than beer and wine at $13.50 per gallon while beer is taxed at $18 per barrel and wine is $1.07-$3.40 per gallon. This is because spirits have higher alcohol content than the other categories.

In Wyoming, all wine and spirits must be bought at government monopoly stores. There is no additional state excise tax in Wyoming, and sales tax is typically around 5%. In New Hampshire, all spirits must be bought at government monopoly stores, and the state adds $0.30 in excise tax per gallon of beer and $0.20 to wine, but there are no sales taxes.

Washington has the highest spirits tax in the United States at $32.52 per gallon. This is over $10 more than the second-highest tax in the state of Oregon at $21.98.

The ten states with the highest alcohol tax per gallon of spirits are:

  1. Washington ($32.52)
  2. Oregon ($21.98)
  3. Virginia ($19.93)
  4. Alabama ($19.15)
  5. Utah ($15.96)
  6. North Carolina ($14.63)
  7. Iowa ($13.07)
  8. Alaska ($12.80)
  9. Maine ($12.00)
  10. Michigan ($11.99)
State Alcholol Tax by State 2019 Pop.
Washington$32.527,666,343
Oregon$21.984,245,901
Virginia$19.938,571,946
Alabama$19.154,898,246
Utah$15.963,221,610
North Carolina$14.6310,497,741
Iowa$13.073,167,997
Alaska$12.8735,720
Maine$121,342,097
Michigan$11.9910,020,472
Idaho$10.951,790,182
Ohio$9.8711,718,568
Montana$9.781,074,532
Minnesota$8.965,655,925
Illinois$8.5512,700,381
Mississippi$8.152,987,895
Kentucky$8.044,484,047
Arkansas$7.733,026,412
Vermont$7.72627,180
West Virginia$7.671,791,951
Pennsylvania$7.2412,813,969
Florida$6.521,646,155
New York$6.4419,491,339
District of Columbia$6.19711,571
New Mexico$6.062,096,034
Hawaii$5.981,416,589
Oklahoma$5.563,948,950
New Jersey$5.58,922,547
South Carolina$5.425,147,111
Rhode Island$5.41,056,738
Connecticut$5.43,567,871
Maryland$5.026,062,917
North Dakota$4.92760,900
South Dakota$4.67892,631
Delaware$4.5975,033
Tennessee$4.466,833,793
Massachusetts$4.056,939,373
Georgia$3.7910,627,767
Nebraska$3.751,940,919
Nevada$3.63,087,025
California$3.339,747,267
Wisconsin$3.255,832,661
Louisiana$3.034,652,581
Arizona$37,275,070
Indiana$2.686,718,616
Kansas$2.52,910,931
Texas$2.429,087,070
Colorado$2.285,770,545
Missouri$26,147,861