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.
Missouri$26,147,861
Colorado$2.285,770,545
Texas$2.429,087,070
Kansas$2.52,910,931
Indiana$2.686,718,616
Arizona$37,275,070
Louisiana$3.034,652,581
Wisconsin$3.255,832,661
California$3.339,747,267
Nevada$3.63,087,025
Nebraska$3.751,940,919
Georgia$3.7910,627,767
Massachusetts$4.056,939,373
Tennessee$4.466,833,793
Delaware$4.5975,033
South Dakota$4.67892,631
North Dakota$4.92760,900
Maryland$5.026,062,917
Connecticut$5.43,567,871
Rhode Island$5.41,056,738
South Carolina$5.425,147,111
New Jersey$5.58,922,547
Oklahoma$5.563,948,950
Hawaii$5.981,416,589
New Mexico$6.062,096,034
District of Columbia$6.19711,571
New York$6.4419,491,339
Florida$6.521,646,155
Pennsylvania$7.2412,813,969
West Virginia$7.671,791,951
Vermont$7.72627,180
Arkansas$7.733,026,412
Kentucky$8.044,484,047
Mississippi$8.152,987,895
Illinois$8.5512,700,381
Minnesota$8.965,655,925
Montana$9.781,074,532
Ohio$9.8711,718,568
Idaho$10.951,790,182
Michigan$11.9910,020,472
Maine$121,342,097
Alaska$12.8735,720
Iowa$13.073,167,997
North Carolina$14.6310,497,741
Alabama$19.154,898,246
New Hampshire-1,363,852
Utah$15.963,221,610
Virginia$19.938,571,946
Oregon$21.984,245,901
Washington$32.527,666,343
Wyoming-572,381