| Comparision of State Beer Excise Tax Rates |
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| (As of January
1, 2001) |
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| State |
Excise Tax Rates ($per gal) |
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Sales Tax Applied |
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Other Taxes |
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| Alabama |
$0.53 |
|
Yes |
|
$0.52/gal. local tax |
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| Alaska |
0.35 |
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n.a. |
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| Arizona |
0.16 |
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Yes |
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| Arkansas |
0.23 |
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Yes |
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< 3.2% - $0.16/gal.;
$0.008/gal. & 10% on-premise tax |
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| California |
0.2 |
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Yes |
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| Colorado |
0.08 |
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Yes |
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| Connecticut |
0.19 |
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Yes |
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| Delaware |
0.16 |
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n.a. |
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| Florida |
0.48 |
|
Yes |
|
2.67¢/12 ounces on-premise
retail tax |
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| Georgia |
0.48 |
|
Yes |
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$0.53/gal. local tax |
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| Hawaii |
0.92 |
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Yes |
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$0.53/gal. draft beer |
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| Idaho |
0.15 |
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Yes |
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> 4% - $0.45/gal. |
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| Illinois |
0.185 |
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Yes |
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$0.16/gal. in Chicago &
$0.06/gal. in Cook County |
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| Indiana |
0.12 |
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Yes |
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| Iowa |
0.19 |
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Yes |
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| Kansas |
0.18 |
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-- |
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> 3.2% - {8% off- & 10%
on-premise}, < 3.2% - 4.25% sales tax. |
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| Kentucky |
0.08 |
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Yes* |
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9% wholesale tax |
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| Louisiana |
0.32 |
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Yes |
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$0.048/gal. local tax |
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| Maine |
0.35 |
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Yes |
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additional 5% on-premise tax |
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| Maryland |
0.09 |
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Yes |
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$0.2333/gal. in Garrett County |
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| Massachusetts |
0.11 |
|
Yes* |
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0.57% on private club sales |
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| Michigan |
0.2 |
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Yes |
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| Minnesota |
0.15 |
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-- |
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< 3.2% - $0.077/gal.. 8.5%
sales tax |
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| Mississippi |
0.43 |
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Yes |
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| Missouri |
0.06 |
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Yes |
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| Montana |
0.14 |
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n.a. |
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| Nebraska |
0.23 |
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Yes |
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| Nevada |
0.09 |
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Yes |
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| New
Hampshire |
0.3 |
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n.a. |
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| New
Jersey |
0.12 |
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Yes |
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| New
Mexico |
0.41 |
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Yes |
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| New
York (1) |
0.135 |
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Yes |
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$0.12/gal. in New York City |
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| North
Carolina |
0.53 |
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Yes |
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$0.48/gal. bulk beer |
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| North
Dakota |
0.16 |
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-- |
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7% state sales tax, bulk beer
$0.08/gal. |
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| Ohio |
0.18 |
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Yes |
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| Oklahoma |
0.4 |
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Yes |
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< 3.2% - $0.36/gal.;
$1.00/case on-premise & 12% on-premise |
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| Oregon |
0.08 |
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n.a. |
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| Pennsylvania |
0.08 |
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Yes |
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| Rhode
Island |
0.1 |
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Yes |
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$0.04/case wholesale tax |
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| South
Carolina |
0.77 |
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Yes |
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| South
Dakota |
0.27 |
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Yes |
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| Tennessee |
0.13 |
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Yes |
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17% wholesale tax |
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| Texas |
0.19 |
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Yes |
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> 4% - $0.198/gal., 14%
on-premise & $0.05/drink- airline sales |
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| Utah |
0.35 |
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Yes |
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> 3.2% - sold through state
store |
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| Vermont |
0.265 |
|
No |
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6% to 8% alcohol - $0.55; 10%
on-premise sales tax |
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| Virginia |
0.26 |
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Yes |
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| Washington |
0.261 |
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Yes |
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| West
Virginia |
0.18 |
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Yes |
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| Wisconsin |
0.06 |
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Yes |
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| Wyoming |
0.02 |
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Yes |
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| Dist.
of Columbia |
0.09 |
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Yes |
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8% off- & 10% on-premise
sales tax |
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| U.S.
Median |
$0.19 |
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| Footnotes: |
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| Source:
The Federation of Tax Administrators from various sources. |
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