HISTORY OF BEVERAGE ALCOHOL TAX CHANGES, 2015
The 21st amendment repealing prohibition gave much of the power to regulate and tax the sale of
alcohol beverages to the states. As a result, there are well over 52 different agencies (in the federal
government, the 50 states and the District of Columbia) controlling and taxing alcohol beverages in the
United States. "History of Beverage Alcohol Tax Changes, 2015" summarizes how the taxes and fees
imposed by these agencies have changed from 1965 to July 1, 2015.
Alcohol beverage revenues have grown significantly since Repeal. Today, alcohol beverages
generate fifty times the amount collected in 1934. Between 1993 and 2013, total alcohol beverage revenues
rose by 63%, or 2.5% annually. And, despite a small increase in spirits volume sales, distilled spirits
revenues increased by 81%, or 3.0% annually, over the same period.
In 2013, federal, state and local governments received over $29.8 billion in revenues from alcohol
beverage taxes, net profits and fees, a 1.6% increase from 2012. Of these revenues, 49% or $14.5 billion
were collected from distilled spirits, even though spirits accounted for 33% of the total alcohol content of
beverages sold in the United States.
Tables 1 through 3 present changes in federal excise tax rates applicable to spirits, wine and beer,
including the most recent tax rate increases of January 1, 1991. These tables are followed by individual
state pages organized alphabetically. Beginning with 1965 tax levels, the state pages list subsequent
changes in state tax and control state markup rates for spirits (80 proof), table wine, and beer.
SOURCES
State and local alcohol beverage revenue data were obtained from various state and local agencies.
Data on federal revenues and total state tax collections were obtained from the U. S. Department of the
Treasury (Alcohol and Tobacco Tax and Trade Bureau) and Commerce (Bureau of Census). Information on
tax rates were obtained from various published sources and verified with the state agencies. A number of
the larger local jurisdictions levy taxes, and changes in these rates are reflected in the footnotes from year
to year.
The Distilled Spirits Council of the United States, Inc., thanks the federal, state and local agencies
and officials for providing timely tax rate and revenue statistics, without which this report would not be
possible.
Compiled and Prepared by:
Economic and Strategic Analysis
Distilled Spirits Council of the U.S., Inc.
1250 Eye Street, NW, Suite 400
Washington, D.C. 20005
Distilled Spirits Council of the U.S., Inc. (ESA)
July 2015
History of Beverage Alcohol Tax Changes
Table 1
FEDERAL LIQUOR EXCISE TAXES 1791 - PRESENT
Period
From
To
July 1, 1791
June 30, 1792
July 1, 1792
Rates
June 30, 1802
Notes
9 cents to 25 cents per gallon
Alternative tax - annual tax of 60 cents per gallon
according to proof
on still capacity.
7 cents to 18 cents per gallon
Alternative tax on still capacity reduced to 54 cents
according to proof
per gallon annually.
July 1, 1802
Dec. 31, 1813
No tax
All liquor excise taxes abolished.
Jan. 1, 1814
Jan. 31, 1815
No tax per gallon
Tax on distilleries was substituted for the tax per
Feb. 1, 1815
Dec. 31, 1817
20 cents per proof gallon
Added to tax on distilleries.
Jan. 1, 1818
July 31, 1862
No tax
Internal Revenue Tax was abolished entirely
Aug. 1, 1862
March 6, 1864
20 cents per proof gallon
All distilled spirits.
March 7, 1864
June 30, 1864
60 cents per proof gallon
All distilled spirits.
July 1, 1864
Dec. 31, 1864
$1.50 per proof gallon
All spirits except brandy; different rates for
Jan. 1, 1865
July 19, 1868
$2.00 per proof gallon
Jul 20, 1868
July 31, 1872
50 cents per proof gallon
gallon.
in 1818, until 1862.
brandies.
All spirits except grape, peach, and apple brandy;
different rates for brandies.
Illegal distilling activity became so prevalent that
Bureau of Internal Revenue requested that
Congress reduce the tax to 50 cents.
Aug. 1, 1872
March 2, 1875
70 cents per proof gallon
All distilled spirits.
March 3, 1875
Aug, 26, 1894
90 cents per proof gallon
All distilled spirits.
Aug. 27, 1894
Oct. 2, 1917
$1.10 per proof gallon
All distilled spirits.
Oct. 3, 1917
Dec. 31, 1927
$2.20 per proof gallon
Medicinal rate.
Oct. 3, 1917
Feb. 24, 1919
$3.20 per proof gallon
Spirits diverted to beverage use.**
Feb. 25, 1919
Jan. 11, 1934
$6.40 per proof gallon *
Spirits diverted to beverage use.**
Jan. 16, 1920
Jan. 11, 1934
Jan. 1, 1927
Dec. 31, 1927
$1.65 per proof gallon *
Reduction of medicinal rate.
Jan. 1, 1928
Jan. 11, 1934
$1.10 per proof gallon *
Reduction of medicinal rate.
Jan. 12, 1934
June 30, 1938
$2.00 per proof gallon *
Sales legal in most jurisdictions.
July 1, 1938
June 30, 1940
$2.25 per proof gallon *
All
spirits except brandy. Brandy: $2.00 per proof
gallon.
July 1, 1940
Sept. 30, 1941
$3.00 per proof gallon *
All spirits except brandy. Designated as "temporary"
National Prohibition
Jan. 11, 1934
End of Prohibition
defense tax increase to expire June 30, 1945. Brandy:
$2.75 per proof gallon.
Oct. 1, 1941
Oct. 31, 1942
$4.00 per proof gallon *
Revenue Act of October 1941 increased tax to $4.00
Nov. 1, 1942
March 31, 1944
$6.00 per proof gallon *
"Permanent" tax only temporary; tax increased again.
April 1, 1944
Oct. 31, 1951
$9.00 per proof gallon *
Increase designated as temporary rate change to be
and made tax "permanent."
terminated after World War II. Became permanent by
Act of March 11, 1947.
Nov. 1, 1951
Dec. 31, 1979
$10.50 per proof gallon *
Act of October 20, 1951 provided that the tax
increase be temporary and revert to $9.00 April 1954.
July 1, 1965
1951 "Temporary" Tax made permanent.
Jan. 1, 1980
Sept. 30, 1985
$10.50 per proof gallon
Oct. 1, 1985
Dec. 31, 1990
$12.50 per proof gallon
Jan. 1, 1991
Present
$13.50 per proof gallon
Trade Act of 1979 provided that all spirits including
bottled imports be taxed on proof gallon basis.
Tax Reform Bill of 1984 increased the tax on distilled
spirits, approved October, 1984.
Omnibus Budget Reconcilliation Act of 1990,
approved November 7, 1990.
* For spirits under 100 proof withdrawn from bond in containers not over one gallon (mostly bottled imports), excise tax was per wine gallon,
i.e., $10.50 per wine gallon in 1951-1979. In previous years, the applicable excise on these spirits was also applied on a wine gallon basis.
** Tax imposed although sales were illegal.
NOTE: A "proof" gallon is equivalent to a gallon of 100 proof spirits, which contains 50% alcohol by volume. The federal excise is levied
proportional to proof and volume, i.e., the federal excise tax of $13.50 per proof gallon levied on a gallon of 80 proof is $10.80($13.50 x 0.80 =
$10.80).
Distilled Spirits Council of the U.S., Inc. (ESA)
History of Beverage Alcohol Tax Changes
Table 2
FEDERAL EXCISE TAXES ON WINE
1916-PRESENT
(Dollars per gallon)
Artificially
Period
Still Wines
From
To
Sept. 9, 1916
Oct. 2, 1917
Oct. 3, 1917
Sparkling
Carbonated
14%
14%-21%
21%-24%
Wines
Wines
$0.04
$0.10
$0.25
$0.48
$0.24
Feb. 24, 1919
0.08
0.20
0.50
0.96
0.48
Feb 25, 1919
Dec. 31, 1926
0.16
0.40
1.00
1.92
0.96
Jan. 1, 1927
June 27, 1928
0.16
0.40
1.00
1.92
0.96
June 28, 1928
Jan. 11, 1934
0.04
0.10
0.25
1.92
0.96
Jan. 12, 1934
June 25, 1936
0.10
0.20
0.40
0.80
0.40
June 26, 1936
June 30, 1940
0.05
0.10
0.20
0.40
0.20
July 1, 1940
Sept. 30, 1941
0.06
0.18
0.30
0.48
0.24
Oct. 1, 1941
Oct. 31, 1942
0.08
0.30
0.65
1.12
0.56
Nov. 1, 1942
March 31, 1944
0.10
0.40
1.00
1.60
0.80
April 1, 1944
Oct. 31, 1951
0.15
0.60
2.00
2.40
1.60
Nov. 1, 1951
Dec. 31, 1954
0.17
0.67
2.25
2.72
1.92
Jan. 1, 1955
Dec. 31, 1990
0.17
0.67
2.25
3.40
2.40
Jan. 1, 1991 *
Present
1.07
1.57
3.15
3.40
3.30
* Effective January 1, 1991: A credit of $0.90 per wine gallon is allowed on the first 100,000 wine gallons of wine for producers who produce not
more than 250,000 wine gallons of wine per calendar year. The credit is reduced by 1% for each 1,000 wine gallons produced in excess of
150,000 wine gallons of wine during the calendar year.
Table 3
FEDERAL EXCISE TAXES ON BEER
1862-PRESENT
Period
Rate
From
To
Dollars per Barrel of 31 Gallons
Aug. 1, 1862
March 2, 1863
$1.00
March 3, 1863
March 31, 1864
0.60
April, 1864
June 13, 1898
1.00
June 14, 1898
June 30, 1901
2.00
July 1, 1901
June 30, 1902
1.60
July 1, 1902
Oct. 22, 1914
1.00
Oct. 23, 1914
Oct. 2, 1917
1.50
Oct. 3, 1917
Feb. 24, 1919
3.00
Feb. 25, 1919
Jan. 11, 1934
6.00
Jan. 12, 1934
June 30, 1940
5.00
July 1, 1940
Oct. 31, 1942
6.00
Nov. 1, 1942
March 31, 1944
7.00
April 1, 1944
Oct. 31, 1951
8.00
Nov. 1, 1951
Dec. 31, 1990*
Jan. 1, 1991 **
Present
9.00
18.00
* Effective February 1977: $7 per barrel on the first 60,000 barrels for breweries producing not more than 2 million barrels a year.
** Effective January 1, 1991: $7 per barrel on the first 60,000 barrels; $18.00 per barrel on remaining for breweries producing not more than 2
million barrels of beer during the calendar year.
Sources: DISCUS reports; Hu, Tun Yuan, "The Liquor Tax in the United States, 1791-1947," Graduate School of Business, Columbia University,
New York, 1950; and Bureau of Alcohol Tobaco and Firearms.
Distilled Spirits Council of the U.S., Inc. (ESA)
ALABAMA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Bailment Fee Markup
Sales Tax#
1965
1969 Oct
1980 Jan
1981 Aug
1982 May
1983 Aug
1988 Oct
1992 May
1993 Oct
30%
35%
38%
48%
--56%
---
--------$0.60/case
25%
----30%
----
4%
---+2% (state stores)
--*
--
Current
56%
$0.60/case
30%
4%
+2% (state stores)
TABLE WINE**
Excise Tax
1965
1969 Oct
1973 Oct***
1983 Oct
Current
Markup
30%
35%
35% on non-state
store sales
$0.45/liter
25%
-n.a.
Sales Tax#
4%
----
$0.45/liter
($1.70/gallon)
4%
BEER
Excise Tax
1965
1969 Oct
1982 May
Current
*
**
***
#
$0.04/12oz.
$0.05
--
Local Tax
Sales Tax#
--$0.01625/4oz.
4%
---
$0.05/12oz. $0.01625/4oz.
($0.5333/gallon) ($0.52/gallon)
4%
After May 1992, the base price for the sales tax includes the 56% excise tax, which had not been
included previously.
Native Alabama products taxed at $0.05/gallon.
Private retailers allowed to sell table wine beginning in 1973. Only fortified wines are now sold in
state stores.
Plus 0-6% local sales taxes.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
ALASKA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax#
1965
1983 Aug
2002 Oct
$4.00/gallon
$5.60
$12.80
none
--
Current
$12.80/gallon
none
TABLE WINE
Excise Tax
Sales Tax#
1965
1983 Aug
2002 Oct
$0.60/gallon
$0.85
$2.50
none
--
Current
$2.50/gallon
none
BEER
Excise Tax
Sales Tax#
1965
1983 Aug
2002 Oct
$0.25/gallon
$0.35
$1.07
none
--
Current
$1.07/gallon
none
#
Plus 0-8% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
ARIZONA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Phoenix Tax
1965
1968 Mar
1969 May
1973 Jul
1974 Jul
1983 Jun
1984 Jul
$1.44/gallon
$2.00
--$2.50
-$3.00
none
-$1.00/gallon
repealed
Current
$3.00/gallon
Sales Tax#
3%
---4%
5%
-5%
TABLE WINE
Excise Tax
Phoenix Tax
1965
1969 May
1973 Jul
1974 Jul
1983 Jun
1984 Jul
$0.42/gallon
----$0.84
none
$0.21/gallon
repealed
Current
$0.84/gallon
Sales Tax#
3%
--4%
5%
-5%
BEER
Excise Tax
Phoenix Tax
1965
1969 May
1973 Jul
1974 Jul
1983 Jun
1984 Jul
$0.08/gallon
----$0.16
none
$0.04/gallon
repealed
Current
$0.16/gallon
#
Sales Tax#
3%
--4%
5%
-5%
Plus 0-3.% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
ARKANSAS
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Enforcement Tax
Sales Tax##
On-Premise Gross
Receipts Tax
1965
1969 Mar
1983# Nov
1989 Jul
1991 May
2004 Mar
$2.50/gallon +3%
------
$0.20/case
------
3%
-4%
-4.5%
6.0%
none
10%
-14%
---
Current
$2.50/gallon +3%
$0.20/case
6.0%
14%*
TABLE WINE
Excise Tax
Enforcement Tax
Sales Tax##
On-Premise Gross
Receipts Tax
1965
1969
1983# Nov
1991 May
2004 Mar
$0.75/gallon +3%
-----
$0.05/case
-----
3%
-4%
4.5%
6.0%
none
10%
----
Current
$0.75/gallon +3%
$0.05/case
6.0%
10%*
BEER
On-Premise Gross
Receipts Tax
Excise Tax
Enforcement Tax
Sales Tax##
1965
1969 Mar
1983# Nov
1991 May
2004 Mar
$5.00/bbl.**
$7.50
----
none
$0.25/bbl.**
----
3%
-4%
4.5%
6.0%
none
10%
----
Current
$7.50/bbl.**
$0.25/bbl.**
6.0%
10%*
*
**
#
##
The 10% ad valorem on-premise tax was increased temporarily by 3% from July 1, 1985 to
December 31, 1985 and from July 1, 1987 to December 31, 1987.
Arkansas defines a barrel as equal to 32 gallons.
From May 1 to November 6, 1983, the tax on spirits was $2.875/gallon; on beer, $8.75/bbl.; and on
mixed drinks, 12%. These taxes returned to their former rates when the general sales tax was
increased to 4%.
Plus 0-3% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
CALIFORNIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1967 Aug
1973 Oct
1974 Apr
1989 Dec
1991 Jan
1991 Jul
2004 Jul
2009 Apr
2013 Jan
$1.50/gallon
$2.00
----$3.30
----
3%
4%
3.75%
4.75%
5.0%
4.75%
6%
6.25%
7.25%
7.5%
Current
$3.30/gallon
7.5%*
TABLE WINE
Excise Tax
Sales Tax
1965
1967 Aug
1973 Oct
1974 Apr
1989 Dec
1991 Jan
1991 Jul
2004 Jul
2009 Apr
2013 Jan
$0.01/gallon
-----$0.20
----
3%
4%
3.75%
4.75%
5.0%
4.75%
6%
6.25%
7.25%
7.5%
Current
$0.20/gallon
7.5%*
BEER
Excise Tax
Sales Tax
1965
1967 Aug
1973 Oct
1974 Apr
1989 Dec
1991 Jan
1991 Jul
2004 Jul
2009 Apr
2013 Jan
$0.04/gallon
-----$0.20
----
3%
4%
3.75%
4.75%
5.0%
4.75%
6%
6.25%
7.25%
7.5%
Current
$0.20/gallon
7.5%*
*
Plus 0% to 2.5% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
COLORADO
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax#
1965
1976 Jul
1981 Jul
1983 May
1984 Aug
2001 Jan
$1.80/gallon
$2.16
$2.28
----
3%
--3.5%
3%
2.9%
Current
$0.6026/liter ($2.28/gallon)
2.9%
TABLE WINE*
Excise Tax
Sales Tax#
1965
1976 Jul
1981 Jul
1983 May
1984 Aug
1990 Jul
2001 Jan
$0.20/gallon
$0.24
$0.2775
--+ $0.0379/gallon ($0.01/liter) surcharge
--
3%
--3.5%
3%
-2.9%
Current
$0.315/gallon ($0.0833/liter)
2.9%
BEER
Excise Tax
Sales Tax#
1965
1976 Jul
1983 May
1984 Aug
2001 Jan
$0.06/gallon
$0.08
----
3%
-3.5%
3%
2.9%
Current
$0.08/gallon
2.9%
*
Native Colorado products taxed at $0.1233/liter (includes the $0.01/liter surcharge).
#
Plus 0.0%-10.0% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
CONNECTICUT
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1969 Jul
1971 Sep
1972 Jul
1973 Jul
1974 May
1975 Apr
1980 Jan
1983 Aug
1989 Apr
1989 Jul
1991 Oct
2011 Jul
$2.00/gallon
$2.50
------$3.00
$4.50
--$5.40
3.5%
5%
6.5%
7%
6.5%
6%
7%
7.5%
--8%
6%
6.35%
Current
$5.40/gallon
6.35%
TABLE WINE
Excise Tax
Sales Tax
1965
1969 Jul
1983 Aug
1989 Apr
2011 Jul
$0.20/gallon
$0.25
$0.30
$0.60
$0.72
3.5%
*
*
*
--
Current
$0.72/gallon
6.35%
BEER
Excise Tax
Sales Tax
1965
1969 Jul
1983 Aug
1989 Apr
2011 Jul
$2.00/bbl.
$2.50
$3.00
$6.00
$7.20
3.5%
*
*
*
--
Current
$6.00/bbl.
6.35%
*
Changes in sales tax rates on beer and wine, same as on spirits.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
DELAWARE
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1969 Jul
1971 Aug
1990 Sep
1997 Jan
$1.15/gallon
$1.65
$2.25
$5.46
$3.75/gallon
none
----
Current
$3.75/gallon
none
TABLE WINE
Excise Tax
Sales Tax
1965
1972 Oct
1990 Sep
$0.80/gallon
$0.40
$0.97
none
---
Current
$0.97/gallon
none
BEER
Excise Tax
Sales Tax
1965
1990 Sep
$2.00/bbl.
$4.85
none
--
Current
$4.85/bbl.
none
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
DISTRICT OF COLUMBIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1966 Nov
1968 Sep
1969 Dec
1972 Oct
1976 Jul
1978 Apr
1989 Jul
1992 Jun
1994 Oct
2003 Jan
2011 Jul
$1.50/gallon
$1.75
-$2.00
--$1.50
------
3%
-4%
5%
6%
6% off-, 8% on-premise
-9% on-premise
8% off-premise
10% on-premise
9% off-premise
10% off-premise
Current
$1.50/gallon
10%
TABLE WINE
Excise Tax
Sales Tax
1965
1968 Sep
1969 Dec
1972 Oct
1976 Jul
1989 Jul
1990 Jul
1992 Jun
1994 Oct
2003 Jan
2011 Jul
$0.15/gallon
----$0.40/gallon
$0.30/gallon
-----
3%
4%
5%
6%
6% off-, 8% on-premise
9% on-premise
-8% off-premise
10% on-premise
9% off-premise
10% off-premise
Current
$0.30/gallon
10%
BEER
Excise Tax
Sales Tax
1965
1968 Sep
1969 Dec
1972 Oct
1976 Jul
1989 Jul
1992 Jun
1994 Oct
2003 Jan
2011 Jul
$2.00/bbl.
-$2.25
--$2.79
-----
3%
4%
5%
6%
6% off-, 8% on-premise
9% on-premise
8% off-premise
10% on-premise
9% off-premise
10% off-premise
Current
$2.79/bbl.
10%
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
FLORIDA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1967 Jul
1968 Apr
1968 Jun
1977 Jul
1982 May
1983 Sep
1988 Feb
1990 Jul
1999 Sep
2000 Jul
2007 Jul
$2.50/gallon
$2.52
-$3.75
$4.75
-$6.50
------
Current
$6.50/gallon
On-Premise Surcharge
------$0.10/oz.
$0.0667
$0.0334
---
Sales Tax #
3%
-4%
--5%
-6%
----6%
TABLE WINE
Excise Tax
1965
1968 Apr
1977 Jul
1982 May
1983 Sep
1988 Feb
1990 Jul
1999 Sep
2000 Jul
2007 Jul
$1.15/gallon
-$1.75
-$2.25
------
Current
$2.25/gallon
On-Premise Surcharge
------$0.10/4oz.
$0.0667
$0.0334
---
Sales Tax #
3%
4%
-5%
-6%
----6%
BEER (bulk)*
Excise Tax
On-Premise Surcharge
1965
1968 Apr
1977 Jul
1982 May
1983 Sep
1988 Feb
1990 Jul
1999 Sep
2000 Jul
2007 Jul
$0.28/gallon
$0.32
$0.40
-$0.48
------
------$0.04/12oz.
$0.0267
$0.0134
--
Current
$0.48/gallon
#
*
--
Sales Tax#
3%
4%
-5%
-6%
----6%
Plus 0-1% local sales tax.
Beer sold in containers of less than one gallon taxed differently. 1977-1982: $0.05/pint or fraction
thereof; 1983-present: $0.06/pint or fraction thereof.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
GEORGIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS##
Excise Tax
Local Tax
Sales Tax#
1965 May
1975 May
1981 Jul
1989 Apr
$3.75/gallon
-$1.00/liter
--
unknown
$0.22/liter
---
3%
--4%
Current
$1.00/liter*
($3.79/gallon)
$0.22/liter
($0.833/gallon)
4%
TABLE WINE##
Excise Tax
Local Tax
Sales Tax#
1965
1969 Jun
1975 May
1981 Jul
1989 Apr
$1.00/gallon
$1.50
-$0.40/liter
--
unknown
-$0.22/liter
---
3%
---4%
Current
$0.40/liter
($1.51/gallon)
$0.22/liter
($0.833/gallon)
4%
BEER (12 oz. containers)**
Excise Tax
Local Tax
1965
1973
1975 May
1989 Apr
$0.045/container
----
unknown
3.5¢-5¢/12 oz.
$1.20/case
--
3%
--4%
Current
$0.045/container
($0.48/gallon)
$1.20/case($0.05/12 oz.)
($0.53/gallon)
4%
*
**
#
##
Sales Tax#
Plus an optional local on-premise excise tax of up to 3% of the retail price.
Different tax assessed on beer sold in bulk: 1965-current, $10.00/bbl. plus local tax and sales tax.
Plus 0%-2% local sales tax.
Spirits produced in-state is taxed at $0.50/liter, Table wine produced in-state is taxed at $0.11/ liter.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
HAWAII
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax*
Sales Tax
1965
1986 Jun
1988 Jul
1989 Jan
1994 July
1995 July
1996 July
1997 July
1998 July
20% wholesale price
$5.20/gallon
$5.42
$5.75
$5.20
$5.81
$5.87
$5.92
$5.98
4% retail
---------
Current
$5.98/gallon
4% retail
TABLE WINE**
Excise Tax*
Sales Tax
1965
1986 Jun
1995 July
1996 July
1997 July
1998 July
20% wholesale price
$1.30/gallon
$1.32
$1.34
$1.36
$1.38
4% retail
------
Current
$1.38/gallon
4% retail
BEER***
Excise Tax*
Sales Tax
1965
1986 Jun
1988 Jan
1988 Jul
1989 Jan
1994 July
1995 July
1996 July
1997 July
1998 July
20% wholesale price
$0.81/gallon
$0.85
$0.86
$0.89
$0.81
$0.90
$0.91
$0.92
$0.93
4% retail
Current
$0.93/gallon
4% retail
*
**
***
---------
From July 1986 to January 1989, tax rates were subject to adjustment every January and July in
response to changes in prices and sales volume. From July 1989 to July 1992, the adjustment
procedure was temporarily suspended. Annual adjustments resumed with July 1995.
Wine coolers taxed at $0.85/gal.
Draft beer taxed at $0.54/gallon.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
IDAHO
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
10%
1965
1968 Jul
1969 Jul
1972 Jul
1974 Jul
1975 Feb
1976 Feb
1982 Jul
1983 Jun
1984 Jul
1985 Oct
1986 Apr
1991 Jan
1993 May
2003 May
2003 July
13%
-20.5%
15%
-16%
15%
----****
----
Current
****
Markup Surcharge Sales Tax#
Other***
45%
3% (n.a. to
$0.20/bottle
state stores)
-----$0.15-$0.50
--------$0.25-$0.65
----3% (applies to state stores)**
-4.5%
--4%
---$0.20-$0.75
-5%
-76.3%
****
$0.35-$1.70
82.1%
--83.8%
6%
-83.8%
2%
--83.8%
2%
****
$0.35-$1.70/bottle
TABLE WINE*
1965
Markup/Excise
45%
Other***
$0.20/bottle
-$0.45/gallon
-----
Sales Tax#
3% (n.a. to
state stores)
-- $0.15-$0.50
3%(applied to state stores)**
4.5%
4%
5%
6%
1969 Jul
1971 Jul
1983 Jun
1984 Jul
1986 Apr
2003 May
Current
$0.45/gallon
6%
$0.35-$1.70
BEER (over 4%)
1965
1983 Jun
1984 Jul
1986 Apr
2003 May
Excise Tax
$0.15/gallon
-----
Current
$0.15/gallon
*
**
***
****
Sales Tax#
3%
4.5%
4%
5%
6%
6%
Markup on wines sold in state stores is 48% and includes the 6% state sales tax. Sales of all
domestic table wines taxed at $0.20/gallon + retail sales tax. After July 1988, native wine is taxed
at $0.45/gallon.
State store sales to on-premise establishments discounted 10%.
Applies only to state store sales. Changes in the bottle tax are the same for wine as for distilled
spirits. Until June 1983 state stores also imposed a 1% handling charge.
The markup includes the 15% excise and state sales tax as of January 1991.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
ILLINOIS
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
1965
1967 Jul
1969 Aug
1969 Oct
1975 Aug
1984 Jan
1986 Jun
1989 Mar
1990 Jan
1994 April
1999 July
2005 Jan
2008 Jan
2009 Sep
2012 Jan
Excise Tax
$1.52/gallon
-$2.00
-------$4.50
--$8.55
--
Sales Tax #
3.5%
4.25%
-4%
-5%
--6.25%
-------
Cook County Tax
none
---$1.00/gallon
--$2.00/gallon
------$2.50/gallon
Chicago Excise
none
-----$0.50/gal.
--$1.50/gal.
-$1.80/gal.
$2.68/gal.
---
Current
$8.55/gallon
6.25%
$2.50/gallon
$2.68/gal.
TABLE WINE
Excise Tax
Sales Tax#
Cook County Tax
Chicago Excise
1965
1967 Jul
1969 Oct
1975 Aug
1984 Jan
1985 Jan
1986 Jun
1990 Jan
1994 April
1999 July
2005 Jan
2008 Jan
2009 Sep
2012 Jan
$0.23/gallon
--------$0.73
--$1.39
--
3.5%
4.25%
4%
-5%
--6.25%
-------
none
--$0.12/gallon
-$0.16
-------$0.24
none
-----$0.15/gal.
-$0.20/gal.
-$0.24/gal.
$0.36/gal.
---
Current
$1.39/gallon
6.25%
$0.24/gallon
$0.36/gal.
Cook County Tax
Chicago Excise
Excise Tax
BEER*
Sales Tax#
1965
1967 Jul
1969 Oct
1975 Aug
1984 Jan
1985 Jan
1986 Jun
1990 Jan
1994 April
1999 July
2008 Jan
2009 Sep
2012 Jan
$0.06/gallon
-$0.07
------$0.185
-$0.231
--
3.5%
4.25%
4%
-5%
--6.25%
------
none
--$0.04/gallon
-$0.06
------$0.09
none
-----$0.12/gal.
-$0.16/gal.
-$0.29/gal.
---
Current
$0.231/gallon
6.25%
$0.09/gallon
$0.29/gal.
#
*
Plus 0-3.5% local sales tax.
Effective October 1977, any brewer in-state who manufactured less than 18.9 million gallons the previous year
is entitled to a credit of 75% of the tax imposed on each gallon of beer up to 6.3 million gallons.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
INDIANA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1973 May
1973 Jul
1973 Oct
1977 Jul
1981 Sep
1983 Jan
2002 Dec
2008 Apr
$2.08/gallon
--$2.28***
$2.62
$2.68
----
Current
$2.68/gallon
Enforcement Tax
$0.08/gallon
--removed
Sales Tax*
Gross Income Tax
2%
4%
----5%
6%
7%
1%
-0.475%**
-------
7%
0.3%
TABLE WINE****
Excise Tax
Enforcement Tax
1965
1973 May
1973 Jul
1973 Oct
1981 Sep
1983 Jan
2002 Dec
2008 Apr
$0.38/gallon
--$0.45***
$0.47
----
$0.02/gallon
--removed
Current
$0.47/gallon
Sales Tax
Gross Income Tax
2%
4%
---5%
6%
7%
1%
-0.475%**
------
7%
0.3%
BEER
Excise Tax
Enforcement Tax
1965
1973 May
1973 Jul
1973 Oct
1981 Sep
1983 Jan
2002 Dec
2008 Apr
$0.08/gallon
--$0.095***
$0.115
----
$0.0075/gallon
--removed
Current
$0.115/gallon
*
**
***
****
Sales Tax
Gross Income Tax
2%
4%
---5%
6%
7%
1%
-0.475%**
------
7%
0.3%
Plus 0-1% local Food and Beverage Tax on-premise.
Since 1973 the gross income tax rate declined by .0125 percentage points annually. The rate was
held at 0.325% for calendar years 1982-84. Each year thereafter the rate is reduced by 0.0125
percentage points. The rate was frozen at .3% after 1986.
In 1973 the enforcement tax was included in the excise tax.
Native Indiana products were taxed at $0.27/gallon. Beginning September 1987, all table wines
taxed at same rate.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
IOWA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Markup
Bailment Fee
Sales Tax #
1965
1967 Aug
1967 Oct
1969 Jul
1977 Aug
1981 Feb
1983 Mar
1984 Aug
1986 Jul
1986 Oct
1987 Mar**
1987 Jul
1992 Jul
2008 Jul
48%
-----54%
-62%
-66%
---76%
----$0.55/case
60% (maximum wholesale markup)
50%
------
2% off-, 10% on-premise
-- 15% on-premise
3% off-, --- --- --- -4% off-,--- -4% all
---5%
6%
Current
50%
6%
$0.55/case
TABLE WINE
Markup
Sales Tax #
1966 Apr
1967 Aug
1967 Oct
1969 Jul
1983 Mar
1984 Aug
1985 Jul***
1986 Jul
1992 Jul
2008 Jul
73%
--80%
-90%
$1.50/gallon
$1.75
---
2% off-,10% on-premise
-15% on-premise
3% off-,---4% off-,---4% all
-5%
6%
Current
$1.75/gallon
6%
BEER*
Excise Tax
Sales Tax#
1965
1967 Aug
1967 Oct
1971 Jul
1983 Mar
1986 Jul
1992 Jul
2008 Jul
$0.08/gallon
$0.12
-$0.14 ($4.34/barrel)
-$0.19 ($5.89/barrel)
---
2%
-3%
-4%
-5%
6%
Current
$0.19/gallon
6%
*
**
***
#
Iowa brewers receive a tax credit of 50% on the first 50,000 bbl. of beer produced and sold in-state.
Effective March 1, 1987 liquor may be sold by private retailers and the state continues only wholesale
operations. Effective July 1987, all liquor is sold by private retailers. Effective January 1, 1991, a new split
case fee of 20 cents is imposed per bottle of liquor.
Effective July 1, 1985, wine may be sold by private retailers. Excise tax of $1.75/gallon is imposed on wine
sold in state stores and private outlets.
Plus 0-1% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
KANSAS
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Enforcement Tax*
Gross Receipts Tax
1965
1977 Jul
1979 Jul
1983 Jul
$1.40/gallon
$2.50
---
4%
--8%
none
-10% (on-premise)
--
Current
$2.50/gallon
8%
10% (on-premise)
TABLE WINE
Excise Tax
Enforcement Tax*
Gross Receipts Tax
1965
1977 Jul
1979 Jul
1983 Jul
$0.20/gallon
$0.30
---
4%
--8%
none
-10% (on-premise)
--
Current
$0.30/gallon
8%
10% (on-premise)
BEER (over 3.2%)**
Excise Tax
Enforcement Tax*
Gross Receipts Tax
1965
1971 Jul
1977 Jul
1979 Jul
1983 Jul
$0.12/gallon
$0.15
$0.18
---
4%
---8%
none
--10% (on-premise)
--
Current
$0.18/gallon
8%
10% (on-premise)
*
**
Distilled spirits and table wine, and beer with more than 3.2% alcohol by weight, are subject to an
enforcement tax in lieu of sales tax. Beer with 3.2% alcohol or less is subject to the 6.5% state gross
receipts tax and 0-3.5% local sales tax.
3.2% beer: 1965-1969, $0.10/gallon excise tax + 3% sales tax; 1970-1976, $0.15/gallon + 3%;
1977-1986, $0.18/gallon + 3%; current, $0.18/gallon + 4.9%.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
KENTUCKY
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Other
Sales Tax #
1965
$1.28/gallon
3%
1967 Jul
1968 Apr
1970 Jul
1982 Jun
--$1.92
--
$0.10/proof gallon
+ $0.05/case
$0.08/proof gallon*
----
1990 Jul
2005 Jun
2009 Apr
----
Current
$1.92/gallon
--
$0.05/case
-5%
-9% wholesale##;
+5% (on-premise only)
6% (on-premise only)
11% wholesale;
6% off-premise
11% wholesale##
+6%
TABLE WINE
1965
1968 Apr
1982 Jun
1990 Jul
2005 Jun
2009 Apr
2015 Jun
Current
Excise Tax
Sales Tax #
$0.50/gallon
---
3%
5%
9% wholesale##;
+5% (on-premise only)
6% (on-premise only)
11% wholesale;
6% off-premise
10.75% wholesale;
----$0.50/gallon
10.75% wholesale##
+6%
BEER**
1965
1968 Apr
1982 Jun
1990 Jul
2005 Jun
2009 Apr
2015 Jun
Current
Excise Tax
Sales Tax #
$2.50/bbl.
---
3%
5%
9% wholesale##;
+5% (on-premise only)
6% (on-premise only)
11% wholesale;
6% off-premise
10.75% wholesale;
----$2.50/bbl.
10.75% wholesale##
+6%
*
**
Proof gallon tax on spirits reduced $0.02/year beginning in 1967. Totally phased out in 1971.
Effective June 1976, in-state brewers producing less than 300,000 bbls./year can receive 50% tax
credit.
#
##
Plus 0-3% local sales tax in restaurants.
May deduct 1%-1.75% of tax due, so as to offset the cost of collecting and reporting the tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
LOUISIANA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
New Orleans Tax
1965
1970 Jul
1970 Sep
1984 Jul
1986 Jan
$1.68/gallon
-$2.50
---
$0.40/gallon
-repealed
Current
$0.66/liter ($2.50/gallon)
Gross Receipts Tax
none
--5% (on-premise)
repealed
Sales Tax #
2%
3%
-4%
-4%
TABLE WINE
Excise Tax
New Orleans Tax
1965
1970 Jul
1970 Sep
1984 Jul
1986 Jan
$0.11/gallon
-----
$0.05/gallon
-repealed
Current
$0.03/liter ($0.11/gallon)
Gross Receipts Tax
none
--5% (on-premise)
repealed
Sales Tax #
2%
3%
-4%
-4%
BEER
Excise Tax
New Orleans Tax
1965
1970 Jul
1984 Jul
1986 Jan
$10.00/bbl.
----
$1.50/bbl.
----
Current
$10.00/bbl.
$1.50/bbl.
Gross Receipts Tax
none
-5% (on-premise)
repealed
Sales Tax #
2%
3%
4%
-4%
*
Local authorities may impose a tax of up to $1.50/bbl. No state excise tax for Louisiana brewers
selling less than 60,000 bbl. (1979); 45,000 (1980); 35,000 (1981); after 1982 the tax is $5.00/bbl
on first 30,000 barrels.
#
Plus 0-5.5% local sales tax. State rate includes 1% Recovery District Tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MAINE
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1966 Jul
1967 Aug
1967 Nov
1969 Jun
1981 Sep
1984 Jul
1984 Dec
1986 Jul
1989 Dec
1991 Aug
1998 Oct
2000 Jul
2009 Sep
Current
Premium Tax
Markup
5¢/pint - 50¢/gallon + 2%
10¢/pint - 50¢/½ gallon
10%; fluid tax repealed
------$0.625/proof gallon
-$0.38in/$0.22out case storage fee
-----$1.25
-----------------
$0.38/$0.22
$1.25/proof gallon
Sales Tax #
65%
-75%
----
4% (on-premise)
--4.5%
5%
--
--------
5% (both off-, on-premise)
-5%,10% (off-,on-premise rate)
6%,7% (off-, on-premise)
5.5%,7% (off-, on-premise)
5%,7% (off-, on-premise)
5%,8.5% (off-, on-premise)
75%**
5% (off-premise)
8.5% (on-premise)
TABLE WINE*
Excise Tax
Premium Tax
1965
1967 Aug
1967 Nov
1969 Jun
1971 Jan*
1981 Sep
1986 Jul
1989 Dec
1991 Aug
1998 Oct
2000 Jul
2009 Sep
$0.24/gallon
---$0.30
--------
-----$0.15/gallon
$0.30
------
Current
$0.30/gallon
$0.30/gallon
Markup
Sales Tax #
65%
75%
--none
--------
4% (n.a. to state stores)
-4.5%
5%
5% (sold by private retailers)
--10% (on-premise)
6%,7% (off-, on-premise)
5.5%,7% (off-, on-premise)
5%,7% (off-, on-premise)
5%,8.5% (off-, on-premise)
5% (off-premise)
8.5% (on-premise)
BEER
Excise Tax
Premium Tax
Sales Tax
4%
4.5%
5%
--10%
6%,7% (off-, on-premise)
5.5%,7% (off-, on-premise)
5%,7% (off-, on-premise)
5%,8.5% (off-, on-premise)
1965
1967 Nov
1969 Jun
1981 Sep
1986 Jul
1989 Dec
1991 Aug
1998 Oct
2000 Jul
2009 Sep
$0.25/gallon
----------
$0.05/gallon
$0.10
------
Current
$0.25/gallon
$0.10/gallon
*
**
#
5% (off-premise)
8.5% (on-premise)
Effective January 1971, table wine changed from being sold in state stores to being sold by private retail licenses.
Maine applies different mark-up rates based on the type of spirits or wine.
Sales tax does not apply to sales of spirituous liquors containing 14% or more alcohol by volume by special agency
stores.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MARYLAND
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1969 Jun
1977 Jun
2008 Jan
2011 Jul
$1.50/gallon
-----
3%
4%
5%
6%
9%(*)
Current
$1.50/gallon ($0.3963/liter)
9%
TABLE WINE
Excise Tax
Sales Tax
1965
1969 Jun
1972 Jul
1977 Jun
2008 Jan
2011 Jul
$0.20/gallon
-$0.40
----
3%
4%
-5%
6%
9%(*)
Current
$0.40/gallon ($0.1057/liter)
9%
BEER
Excise Tax
Sales Tax
1965
1969 Jun
1972 Jul
1977 Jun
2008 Jan
2011 Jul
$0.03/gallon
-$0.09
----
3%
4%
-5%
6%
9%(*)
Current
$0.09/gallon
9%
(*) General sales tax rate is 6%. Alcohol beverage is taxed at 9%.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MASSACHUSETTS
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Gross Receipts Tax
On-Premise Sales Tax(*)
Meal Tax
1965
1966 Mar
1969 Jan
1969 Aug
1975 Jul
1978 Jan
1979 Jan
2009 Aug
2011 Jan
$2.25/gallon
$2.95
+ 14% surtax
$3.36
$4.05 + surtax repealed
-----
0.5% (on-premise)
-0.57%
-------
5%
---8%
6%
5%
6.25% 6.25%
6.25% --
Current
$4.05/gallon
0.57% (on-premise)
6.25% --
TABLE WINE
Excise Tax
Gross Receipts Tax
On-Premise Sales Tax(*)
Meal Tax
1965
1966 Mar
1969 Jan
1969 Aug
1975 Jul
1978 Jan
1979 Jan
2009 Aug
2011 Jan
$0.30/gallon
$0.40
+ 14% surtax
$0.456
$0.55 + surtax repealed
-----
0.5% (on-premise)
-0.57%
-------
5%
---8%
6%
5%
6.25% 6.25%
6.25% --
Current
$0.55/gallon
0.57% (on-premise)
6.25% --
BEER
Excise Tax
Gross Receipts Tax
1965
1966 Mar
1969 Jan
1969 Aug
1975 Jul
1978 Jan
1979 Jan
2009 Aug
2011 Jan
$2.00/bbl.
$2.40
+ 14% surtax
$2.736
$3.30 + surtax repealed
-----
0.5% (on-premise)
-0.57%
-------
Current
$3.30/bbl.
0.57% (on-premise)
On-Premise Sales Tax(*)
Meal Tax
5%
---8%
6%
5%
6.25% 6.25%
6.25% -6.25% --
(*) The off-premise sales of spirits, wine and beer were not subject to sales tax before August 1, 2009.The off-premise
sales tax was repealed on January 1, 2011.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MICHIGAN
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1973 Jan
1989 May
1993 May
1994 May
2012 Oct
8%
9.85% off
8% on-premise
--13.85% off
12% on-premise
---12% off-premise
Current
12%
1975 Jan
1980 Jul
1985 Oct
Bailment Fee
Markup
Sales Tax
---
46%
--
4%
--
----
48%
51%
--
----
$0.83/case
----
-65%
---
--6%
--
$0.83/case
65%
6%
TABLE WINE*
Excise Tax
Sales Tax
1965
1994 May
$0.51/gallon
--
4%
6%
Current
$0.135/liter ($0.51/gallon)
6%
BEER
Excise Tax
Sales Tax
1965
1966 Sep
1994 May
$0.2133/gallon
$0.2032 ($6.30/bbl.)
--
4%
-6%
Current
$6.30/bbl.
6%
*
Table wine is sold only by private retailers, not in state stores. Excise tax on native Michigan wines was $0.01/liter
until June 30, 1992, when it was declared to violate the Commerce Clause of the U.S. Constitution. Since then,
native Michigan wines have been taxed at the same rate as other wines.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MINNESOTA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax#
1965
1967 Aug
1968 Jun
1969 Jul
1971 Nov
1973 Aug
1981 Jul
1982 May
1983 Jan
1983 Jul
1987 Jul
1991 Jul
2009 Jul
$2.875/gallon
--$3.63
$4.53
$4.39
----$5.03
---
none
3% on-premise only
3% on- and off-premise
-4%
-5%
10% on-, 5% off-premise
11% on-, 6% off-premise
8.5% on- and off-premise
-9%
9.375%
Current
$5.03/gallon ($1.33/liter)
9.375%*
TABLE WINE
Excise Tax
Sales Tax#
1965
1969 Jul
1971 Nov
1987 Jul
$0.20/gallon
$0.24
$0.27
$0.30
none
*
*
*
Current
$0.30/gallon ($0.08/liter)
9.375%*
BEER (over 3.2%)**
Excise Tax
1965
1971 Nov
1987 Jul
$3.20/bbl.
$4.00
$4.60
Current
$4.60/bbl.
Sales Tax#
none
*
*
9.375%*
*
Sales tax rate changes on wine and beer are the same as on spirits. General sales tax rate was increased from
6.5% to 6.875%, effective July 1, 2009.
** 3.2% beer excise tax rate: 1965-November 1971, $1.50/bbl.; 1972-June 1987, $2.00/bbl.; July 1987-current,
$2.40/bbl. In-state brewers receive $2.00/bbl. tax credit on first 25,000 bbl. produced and sold regardless of
alcohol content. Beginning in 1986, any brewer who manufactured less than 100,000 barrels annually may receive
a $2.00/bbl tax credit on the first 25,000/bbl.
# Plus 0%-1.5% local sales tax (up to 6% applicable to on-premise liquor sales in Minneapolis; 3% entertainment tax
city-wide and 3% liquor tax in the downtown taxing district.)
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MISSISSIPPI
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Markup
Sales Tax **
1965
1966 Jul
1968 Aug
1977 Aug
1981 May
1983 Dec
1985 May
1988 Feb
1992 Jun
$4.20/case
$2.50/gallon
--------
-17%*
-+ 3% alcohol abuse tax
+ 1% warehouse surcharge
-24.5%
(1% surcharge repealed)
--
3.5% (n.a. to spirits)
3.5% (applied to spirits)
5%
--6%
--7%
Current
$2.50/gallon
24.5% markup + 3% aa tax=
27.5%* (total)
7%
TABLE WINE (State Stores)***
Excise Tax
Markup
Sales Tax**
1965
1966 Jul
1968 Aug
1977 Aug
1981 May
1983 Dec
1985 May
1988 Feb
1992 Jun
$0.75/case
$0.35/gallon
--------
-22%*
-+ 3% alcohol abuse tax
+ 1% warehouse surcharge
-24.5%
(1% surcharge repealed)
--
3.5% (n.a. to wine)
3.5% (applied to wine)
5%
--6%
--7%
Current
$0.35/gallon
24.5% markup + 3% aa tax=
27.5%* (total)
7%
BEER
Excise Tax
Sales Tax**
1965
1966 Jul
1968 Aug
1983 Dec
1985 Jun
1986 Oct
1992 Jun
$0.4268/gallon
---$0.4695
$0.4268
--
3.5% (n.a. to beer)
3.5% (applied to beer)
5%
6%
--7%
Current
$0.4268/gallon
7%
* State monopoly at wholesale level effective July 1966. State stores also impose a $4.50/case freight charge.
** Plus 0-0.25% local general sales tax or up to 2% or 2.5% on beverage alcohol sales off- or on- premise,
respectively. There is also a 7% wholesale tax for which retailers receive credit upon payment of retail sales tax.
*** Wine with not more than 4% alcohol by weight can be sold through private outlets and is taxed at $0.4268/gallon.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MISSOURI
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax #
1965
1971 Jan
1977 Jul
1983 Jan
1985 Jul
1989 Oct
1990 Jul
$1.20/gallon
$2.00
------
3%
-3.125%
4.125%
4.225%
4.425%
4.225%
Current
$2.00/gallon
4.225%
TABLE WINE
Excise Tax
Sales Tax #
1965
1971 Jan
1977 Jul
1983 Jan
1984 Jan
1985 Jul
1989 Aug
1989 Oct
1990 Jul
2002 Aug
$0.15/gallon
$0.30
--$0.34
-$0.36
--$0.42
3%
-3.125%
4.125%
-4.225%
-4.425%
4.225%
4.225%
Current
$0.42/gallon
4.225%
BEER
Excise Tax
Sales Tax #
1965
1971 Jan
1977 Jul
1983 Jan
1985 Jul
1989 Oct
1990 Jul
$0.03/gallon
$0.06
------
3%
-3.125%
4.125%
4.225%
4.425%
4.225%
Current
$0.06/gallon ($1.86/barrel)
4.225%
# Plus 0-3.5% local sales tax (3.875% on beverage alcohol sales in restaurants in St. Louis).
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
MONTANA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS*
Excise Tax
Markup
Sales Tax
1965
1967 Jul
1969 Nov
1971 May
1974 Jul
1977 Jul
1992 Sep
1993 Sep
20%
---21%
26%
27.12%#
26%
33%
36%
38%
40%
-----
none
--------
Current
26%
40%
none
TABLE WINE
Excise Tax
Markup
Sales Tax
1965
1967 Jul
1969 Nov
1971 May
1974 Jul
1977 Jul
1979 Jul
1985 Jul
1987 Jul
1991 Nov
20%
---21%
26%
$0.20/liter**
$0.27
$0.28
--
n.a.
36%-75%
38%-75%
40%-82%
-40%-60%
0%##
none
----------
Current
$0.28/liter
0%
none
BEER
Excise Tax
Sales Tax
1965
1969 Nov
1974 Jul
1977 Jul
1985 Jul
$1.50/bbl.
$3.00
$3.25
$4.00
$4.30
none
-----
Current
$4.30/bbl.
none
* Markup for Scotch and Canadian whiskey is higher than for other spirits.
** Effective July 1979, table wine may be sold by private retailers.
# Rate shown includes 16% excise tax (plus 7% surtax levied on excise tax from September 1, 1992 to August 31,
1993) and 10% license tax. Total excise and license tax of 22.4% for manufacturers of less than 200,000 proof
gallons.
## Table wine no longer sold by the state.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEBRASKA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax
1965
1967 Jun
1969 Jan
1970 Jan
1972 Jul
1976 Sep
1977 Jun
1977 Jul
1978 Jul
1979 Sep
1981 Sep
1982 May
1983 Jul
1984 Apr
1985 Oct
1987 Jan
1987 Oct
1990 Jul
2002 Oct
2003 Jul
$1.60/gallon
---$2.00
-$2.25
--$2.50
$2.75
---$2.90
-$3.00
--$3.75
none
2.5%
2%
2.5%
-3%
-3.5%
3%
--3.5%
4%
3.5%
-4%
-5%
5.5%
Current
$3.75/gallon
5.5%***
TABLE WINE**
Excise Tax
1965
1972 Jul
1977 Jun
1979 Oct
1981 Sep
1985 Oct
2003 Jul
$0.20/gallon
$0.75
$0.85
$0.55
$0.65
$0.75
$0.95
Current
$0.95/gallon
Sales Tax
none
*
*
*
*
*
*
5.5%***
BEER
Excise Tax
Sales Tax
1965
1972 Jul
1977 Jun
1979 Sep
1981 Sep
1985 Oct
1987 Oct
2003 Jul
$0.08/gallon
$0.10
$0.11
$0.12
$0.14
$0.20
$0.23
$0.31
none
*
*
*
*
*
*
*
Current
$0.31/gallon
5.5%***
*
**
***
Sales tax rate changes on beer and wine, same as on spirits.
$0.05/gallon on wine produced in Nebraska farm wineries.
Plus 0-1.5% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEVADA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax #
1965
1969 Jul
1981 May
1981 Jul
1991 Oct
2003 Aug
2009 Jul
$1.40/gallon
$1.90
-$2.05
-$3.60
--
2%
-5.75%*
-6.5%**
-6.85%***
Current
$3.60/gallon
6.85%***
TABLE WINE
Excise Tax
Sales Tax #
1965
1981 May
1983 Jul
1991 Oct
2003 Aug
2009 Jul
$0.30/gallon
-$0.40
-$0.70
--
2%
5.75%*
-6.5%**
-6.85%***
Current
$0.70/gallon
6.85%***
BEER
Excise Tax
Sales Tax #
1965
1981 May
1983 Jul
1991 Oct
2003 Aug
2009 Jul
$0.06/gallon
-$0.09
-$0.16
--
2%
5.75%*
-6.5%**
-6.85%***
Current
$0.16/gallon
6.85%***
#
Plus 0-0.5% local sales taxes.
* State rate includes state rate of 2% plus the state-wide county rate of 3.75%.
** State rate includes state rate of 2% plus the state-wide county rate of 4.5%.
*** State rate includes state rate of 2% plus the state-wide county rate of 4.85%.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEW HAMPSHIRE
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Markup
Bailment Fee
On-Premise Meal Tax
Sales Tax
1966
1968 May
1975
1980 Aug
1986 Aug
1990 Mar
1990 Apr
1996 Jan
2008 Aug
2009 July
38%-44%
-39%-45%
--$0.65-$0.71/case*
40%-46%
-41%-47%
-46%-47%
----$0.65-$0.72/case*
46.5%-50%
----
7%
-----8%
--9%
none
----------
Current
46.5%-50% $0.65-$0.72/case*
9%
none
TABLE WINE
Markup
On-Premise Meal Tax
Sales Tax
1966
1980 Aug
1990 Mar
1991 May
40%-45%
55%-63%
61%-63%
66%
7%
#
#
#
none
----
Current
66%
9%
none
BEER
Excise Tax
On-Premise Meal Tax
Sales Tax
1965
1975 Jul
1981 Oct
1983 Sep
1990 Apr
1991 Jul
$0.12/gallon
$0.15
$0.18
$0.30
$0.35
$0.30
7%
#
#
#
#
#
none
------
Current
$0.30/gallon
9%
none
# On-premise meal tax rate changes on beer and wine are same as on spirits.
*
Bailment fee for state stores is $0.65/case. Bailment fee for private stores is currently $0.72/case.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEW JERSEY
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax*
Wholesale Tax
1965
1966 Jul
1969 Jun
1970 Mar
1972 Jul
1980 Aug
1984 Feb
1990 Jul
1991 Jul
1992 Jul
2006 Jul
2009 Aug
$1.80/gallon
-$2.30
-$2.80
--$4.20
-$4.40
-$5.50
none
3%
-5%
-**
**
7%
-6%
7%
--
none
----6.5%**
7.3%
2.9%
1.5%
repealed
---
Current
$5.50/gallon
7% (Atlantic City 10%)
none
TABLE WINE
Excise Tax
Sales Tax
Wholesale Tax
1965
1966 Jul
1970 Mar
1972 Jul
1980 Aug
1984 Feb
1990 Jul
1991 Jul
1992 Jul
2006 Jul
2009 Aug
$0.10/gallon
--$0.30
--$0.50
-$0.70
-$0.875
none
3%
5%
-**
**
7%
-6%
7%
--
none
---6.5%**
7.3%
2.9%
1.5%
repealed
---
Current
$0.875/gallon
7% (Atlantic City 10%)
none
BEER
Excise Tax
Sales Tax
Wholesale Tax
1965
1966 Jul
1970 Mar
1980 Aug
1984 Feb
1990 Jul
1991 Jul
1992 Jul
2006 Jul
$0.0333/gallon
----$0.10
-$0.12
--
none
3%
5%
**
**
7%
-6%
7%
none
--6.5%**
7.3%
2.9%
1.5%
repealed
--
Current
$0.12/gallon
7% (Atlantic City 10%)
none
* Plus 0-3% local sales tax on-premise only.
** Effective August 1980, and until June 30, 1990, the retail sales tax did not apply to alcohol beverages. Also
effective August 1980, the wholesale tax was applicable to alcohol beverages at the rates given above and was
phased out as indicated.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEW MEXICO
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
1965
1969 Jul
1978 Jul
1981 Jul
1983 Jul
1986 Jul
1990 Jul
1993 Jul
1994 Jul
2010 Jul
Excise Tax
$1.50/gallon
--$0.43/liter ($1.63/gallon)
$1.04/liter
--$1.50/liter
$1.60/liter
--
Current
$1.60/liter ($6.06/gallon)
Wholesale Receipts
.5%
--4.25%
repealed
Sales Tax
3%
4%
3.75%
3.5%
3.75%
4.75%
5%
--5.125%
5.125%*
TABLE WINE
1965
1969 Jul
1978 Jul
1981 Jul
1983 Jul
1986 Jul
1990 Jul
1993 Jul
1994 Jul
2010 Jul
Excise Tax**
$0.40/gallon
--$0.12/liter ($0.454/gallon)
$0.25/liter
--$0.34/liter
$0.45/liter
--
Current
$0.45/liter ($1.70/gallon)
Wholesale Receipts
.5%
--4.25%
repealed
Sales Tax
3%
4%
3.75%
3.5%
3.75%
4.75%
5%
--5.125%
5.125%*
BEER
1965
1969 Jul
1978 Jul
1981 Jul
1983 Jul
1986 Jul
1990 Jul
1993 Jul
1994 Jul
2010 Jul
Excise Tax
$0.08/gallon
--$0.09
$0.18
--$0.35
$0.41
--
Current
$0.41/gallon
*
Wholesale Receipts
.5%
--4.25%
repealed
Sales Tax
3%
4%
3.75%
3.5%
3.75%
4.75%
5%
--5.125%
5.125%*
Plus 0-3.5625% local sales tax. After July 1, 1986, taxpayers received a 0.25 or 0.5% credit on the state sales tax
rate for local sales tax rates imposed.
** Until July 1, 1992, native wine was taxed at $0.05/liter for the first 80,000 gallons produced; $0.10/liter for the next
120,000 gallons. Beginning July 1, 1992, the tax on the first 80,000 gallons increased to $0.10/liter, and the tax on
the next 120,000 gallons increased to $0.20/liter.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NEW YORK
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax#
NewYorkCity Sale/ ExciseTax
1965
1969 Apr
1971 Jul
1972 Feb
1974 Jul
1979
1980 Jul
1981 Sep
1983 May
1989 May
1990 Jun
$2.25/gallon
--$3.25
-$0.85/liter($3.252/gallon)*
--$1.08
$1.40
$1.70
2%
3%
4%
---------
3%
---4%
-+ $1.00/gallon
4.25%
----
Current
$1.70/liter ($6.44/gallon)
4%
4.25% + $0.264/liter
($1.00/gallon)
TABLE WINE
Excise Tax
Sales Tax#
New York City Sales Tax
1965
1969 Apr
1971 Jul
1974 Jul
1979
1981 Sep
1983 May
1989 May
2009 May
$0.10/gallon
---$0.026/liter($0.0984/gallon)*
-$0.032
$0.05 ($0.1893/gallon)**
$$0.30/gallon
2%
3%
4%
-------
3%
--4%
-4.25%
----
Current
$0.30/gallon
4%
4.25%
1965
1968 Sep
1969 Apr
1971 Jul
1974 Jul
1980 Jul
1981 Sep
1983 May
1989 May
1990 Jun
1996 Jan
1999 Jan
2001 Apr
2003 Sep
2009 May
Excise Tax
$0.0333/gallon
$0.0444
-----$0.055
$0.11
$0.21
$0.16
$0.135
$0.125
$0.11
$0.14
Current
$0.14/gallon
BEER
Sales Tax#
2%
-3%
4%
-----------4%
NewYorkCity Sale/Excise Tax
3%
---4%
+ $0.12/gallon
4.25%
--------4.25% + $0.12/gallon
* Tax rate changed to liters.
** Tax rate changed to gallons on July 1, 1994.
# Plus 0-4.5% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NORTH CAROLINA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS*
1965**
1969 Jul
1970 Jul
1974 Aug
1975 Aug
1977 Jul
1982 Nov
1982 Nov
1983 Aug
1986 Feb
1986 Jun
1987 Oct
1988 Nov
1991 Jul-Aug
1992 May
1993 Aug
1994 Nov
1996 Feb
1997 Nov
2001 Feb
2001 Dec
2002 Feb
2006 Nov
2006 Dec
2008 Apr
2009 Sep
2011 May
2011 July
2011 July
2011 Aug
2012 Aug
2015 May
Excise Tax
Bailment Fee
12% + $0.05/bottle
--+ $0.05/5 oz.
--$0.05/3.33 oz.
--3.5%
-22.5%
-------$0.66/case
--$0.60/case
-3.5%+$0.10
---$0.85/case
---28%
----------$0.95/case
--$0.70/case
--$0.77/case
--- $0.85/case(+$0.60/case)
--- $0.90/case(+$0.70/case)
--- $0.90/case(+$0.80/case)
---25%
----- $1.10/case(+$0.85/case)
------30%
----- $1.20/case(+$0.85/case)
--------- $1.65/case(+$0.85/case)
--- $1.60/case(+$0.80/case)
--- $1.50/case(+$1.40/case)
Markup
50%
---30.36%
-----32.36%
-33.36%
-----37%
38.2%
--39%
--------39.5%
Current {86.2325% = [.395 + (1.395 x .30) + (1.395 x .035)]}
+ $0.10/bottle + $2.90/case charges (bailment + surcharge).
Sales Tax
Mixed Bev. Tax
3% (n.a. in state stores) none
---------$10.00/4 liters
-----$15.00
--------4% (only on-premise)
$20.00/4 liters
------------7.0%(off-premise)
-----6.75%(off-premise)
-7.0%(off-premise)
-8.0% (off-premise)
---5.75% ( on-premise)
-7.0% (off-premise)
---4.75% ( on-premise)
----7.0% off-premise
4.75% on-premise#
TABLE WINE
Excise Tax
1965
1979 Oct
1991 Jul
2001 Oct
2006 Dec
2008 Oct
2009 Sep
2009 Oct
2011 Jul
Current
Sales Tax#
$0.60/gallon
$0.795 ($0.21/liter)
----$0.2634/liter
--$0.2634/liter
3%
-4%
4.5%
4.25%
4.5%
-5.75%
4.75%
4.75%
BEER
Excise Tax
1965
1969 Jul
1975 Aug
1991 Jul
1991 Jul
1999 May
2001 Oct
2006 Dec
2008 Oct
2009 Sep
2009 Oct
2011 Jul
Current
*
**
#
$0.035/container
$0.05
$0.53376/gallon
--$0.53177/gallon
---$0.6171/gallon
--$0.6171/gallon
Sales Tax#
3%
--4%
4%
4%
4.5%
4.25%
4.5%
-5.75%
4.75%
4.75%
State stores also impose a bailment charge and surcharge, set by the ABC Commission. Since 1980, total bailment charges have varied from
$1.51 to $6.81 per case.
1963-74: 12% represents an equivalent bottle tax of 50¢/qt., 40¢/4/5 qt., 25¢/pt., or 20¢/4/5 pt. (12% = 10% basic tax + 2% surtax) 50% markup
applied only to the basic 10% tax.
Plus local sales tax. The local sale tax rate of of 2.0% applies in all counties, except six counties which have a rate of 2.25% and Macklenburg
County which has a rate of 2.5%).Sales tax rate increased from 4.25% to 5.75% incrementally over the period from Oct 08 to Oct 09.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
NORTH DAKOTA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax*#
1965
1969 Jul
1970 Jan
1977 Jan
1983 Apr
1987 Jan
1987 Jul
1989 Dec
$2.50/gallon
--------
none
3%
4%
3%
5%
6%
6.5%
7%
Current
$2.50/gallon
7%
TABLE WINE
Excise Tax
Sales Tax*#
1965
1967
1969 Jul
1970 Jan
1977 Jan
1983 Apr
1987 Jan
1987 Jul
1989 Dec
$0.40/gallon
$0.50
--------
none
-3%
4%
3%
5%
6%
6.5%
7%
Current
$0.50/gallon
7%
BEER
Excise Tax
1965
1969 Jul
1970 Jan
1977 Jan
1983 Apr
1987 Jan
1987 Jul
1989 Dec
Current
*
Sales Tax*#
$0.16/gallon = packaged
$0.08/gallon = bulk
--------
none
-3%
4%
3%
5%
6%
6.5%
7%
$0.16/gallon = packaged
$0.08/gallon = bulk
7%
After April 1983, a higher sales tax was applied to alcohol beverages. The general sales tax rate was 4%, April
1983-December 1987; 5%, January 1987-June 1987; 5.5%, July 1987-April 1987; 6%, May 1987-December 1989;
5%, December 1989-current.
# Plus 0-2% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
OHIO
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Operating Cost**
Markup
1965
1967 Sep
1969 Aug
1977 Aug
1980 Jul
1981 Jan
1988 Jan
1989 Dec
1990 Aug
1993 Jan
2005 Jul
2013 Sep
$1.00
-$2.25
------$3.38
---
unknown
-8% (exact)
9%
--10.4%
11.7%
12.35%
----
unknown
42.86%
-----------
Current
$3.38/gallon
12.35%
42.86%
Additional
Markup
unknown
---5%
--------
Sales Tax# Cuyahoga
County
unknown
-4%
-------5%
------$3.00/gallon
--5.5%*
-5.75%*
--
5%
5.75%
$3.00/gallon
TABLE WINE
1965
1967 Sep
1969 Aug
1981 Jan
1981 Jul
1982 Jan
1990 Aug
1993 Jan
2005 Jul
2013 Sep
Excise Tax
$0.12/gallon
-$0.24
$0.60
$0.24
$0.26
-$0.32
$0.60
--
Sales Tax#
3%
4%
-5%
----5.5%*
5.75%*
Current
$0.32/gallon
5.75%
Cuyahoga County
------$0.32/gallon
---$0.32/gallon
BEER
1965
1967
1981 Jan
1981 Jul
1989 Jul
1990 Aug
1993 Jan
2005 Jul
2013 Sep
Current
*
**
#
Excise Tax
$2.50/bbl. = bulk
$0.0075/6oz. = packaged
-$3.00/bbl.
$0.015/6oz
$2.50/bbl.
$0.0075/6oz.
$3.50/bbl.
-$5.58/bbl. ($0.18/gal.)
$0.0084/6oz. ($0.18/gal.)
--$5.58/bbl. = bulk
$0.0084/6oz. = packaged
Sales Tax#
3%
Cuyahoga County
--
4%
5%
---
--
--
--- $0.16/gallon
--5.5%*
5.75%*
5.75%
-----$0.16/gallon
Four different rates in 1981: Jan.-June, 5%; July-Nov. 15, 4%; Nov. 15-25, 5.1%; Nov. 25-Dec. 31, 5%.
State stores also impose a $0.48/case handling charge.
Plus 0.75%-2.25% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
OKLAHOMA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Gross Receipts Tax
Enforcement Tax*
Sales Tax#
1965
1971 Aug
1984 Feb
1984 Apr
1985 Mar
1985 Jul
1987 Jun
1990 Apr
2001 Nov
$2.40/gallon
$4.00
-$5.00
--$1.47/liter
---
none
---10% (on-premise)
-12%
-13.5%
none
---$1.00/bottle
---none
2%
-3%
--3.25%
4%
4.50%
--
Current
$1.47/liter
($5.56/gallon)
13.5% (on-premise)
none
4.50%
TABLE WINE
Excise Tax
Gross Receipts Tax
1965
1971 Aug
1984 Feb
1984 Apr
1985 Mar
1985 Jul
1987 Jun
1990 Apr
2001 Nov
$0.36/gallon
$0.50
-$0.63
--$0.19/liter
---
none
---10% (on-premise)
-12%
-13.5%
Current
$0.19/liter
($0.72/gallon)
13.5%( On-premise)
Enforcement Tax*
none
---$1.00/bottle
---none
none
Sales Tax#
2%
-3%
--3.25%
4%
4.50%
-4.50%
BEER (over 3.2% alcohol by weight)
Excise Tax
Gross Receipts Tax
1965
1984 Feb
1984 Apr
1985 Mar
1985 Jul
1987 Jun
1990 Apr
2001 Nov
$10.00/bbl.
-$12.50**
------
none
--10% (on-premise)
-12%
-13.5%
Current
$12.50/bbl.
13.5% (on-premise)
*
**
#
Enforcement Tax*
none
--$1.00/case
---none
none
Sales Tax#
2%
3%
--3.25%
4%
4.50%
-4.50%
Enforcement tax placed only on spirits, wine and strong beer sold to mixed drink licensees.
3.2% beer (the majority of beer sold in Oklahoma) continued to be taxed at $10.00/barrel.
Raised to $11.25/barrel effective June 1987. Before July 1985, the state sales tax was not
placed on 3.2% beer.
Plus 0-6% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
OREGON
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
1965
1967 Jul
1970 Apr
1973 Sep
1975 Jul
1977 Jul
1979 Jul
1981 Jul
1991 Jan
1993 Feb
1993 Aug
Excise Tax
Markup
Upcharge
$0.40-$0.70/bottle
$0.45-$0.80
removed
48%
-87.5%
91%
92%
93%
94%
99%
99%*
-113%**
none
-------$1.10/case
$1.40/case
--
none
----------
113%**
$1.40/case
none
Current
Sales Tax#
TABLE WINE***
Excise Tax
Sales Tax
1965
1975 Oct
1977 Oct
1983 Oct
$0.23/gallon
$0.35
$0.65
$0.67
none
----
Current
$0.67/gallon
none
BEER
Excise Tax
Sales Tax
1965
1975 Oct
1977 Oct
$1.30/bbl.
$1.95
$2.60
none
---
Current
$2.60/bbl.
none
#
*
**
***
City of Ashland imposes a 5% tax on food and beverages (excluding beverage alcohol) sold for immediate
consumption.
Markup not applied to the 1985 Federal excise tax increase ($2.00/proof gallon) until January 1, 1991.
Markup of 113% applicable to items with a landed case price of $78.05 or less. Those items with a higher
price are subject to a markup of $14.45 per case plus 79.8% of the sum of the landed price plus the per case
markup. Miniatures (50ml bottles) also subject to $0.25 per bottle in addition to the above markups, with the
resulting bottle price being rounded up to the next quarter, with a minimum bottle price of $1.50. A temporary
surchage of $0.50 per bottle will take effect April 1, 2009 through June 30, 2017.
Wine only sold by private retailers; not in state stores.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
PENNSYLVANIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
1965
1968 Jan
1980 Sep
1982 Aug
1983 Sep
1989 Oct
1991 Jan
1992 Aug
1993 Jun
2003 Jun
2015 Aug
Current
Excise Tax
15%
18%
---------18%
Handling Charge
--$0.8125/bottle
$0.85
$0.46 + $0.015/oz.
$0.54/bottle
--$1.05/bottle
$1.20/bottle
$1.26/bottle
$1.26/bottle**
Markup
48%
-25%
---27%
+2.5%*
30%
30%
--
Sales Tax#
5%
6%
----------
30%
6%
TABLE WINE (state stores)
1965
1968 Jan
1972 Jun
1980 Sep
1982 Aug
1983 Sep
1989 Oct
1991 Jan
1992 Aug
1993 Jun
2003 Jun
2015 Aug
Current
Excise Tax
15%
18%
----------18%
Handling Charge
---$0.8125/bottle
$0.85
$0.46 + $0.015/oz.
$0.54/bottle
--$1.10/bottle
$1.30/bottle
$1.37/bottle
$1.37/bottle**
Markup
58%
-48%
25%
---27%
+2.5%*
30%
30%
--
Sales Tax#
5%
6%
-----------
30%
6%
BEER
1965
1968 Jan
Excise Tax
$2.48/barrel
--
Sales Tax#
5%
6%
Current
$2.48/barrel
6%
#
Plus 1% local sales tax in Pittsburgh and 2% sales tax in Philadelphia. Philadelphia levies a 10% tax on
on-premise sales of beverage alcohol.
*
The additional 2.5% was to the shelf price, which was then rounded up to the next $0.09.
** The handling charge varies by bottle size and the date that the item was first introduced in PLCB stores. The rate
shown above is applicable to 750ml bottles introduced after August 1, 2015. The handling charge for items introduced
before August 1, 2015 do not change.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
RHODE ISLAND
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1967 Jun
1969 Jun
1976 Jun
1989 Jul
1990 Jul
2013 Jul
2013 Dec
2015 Apr
2015 Jul
$2.00/gallon
-$2.50
-$3.75
-$5.40
-$3.75
--
Current
$5.4/gallon(**)
Sales Tax
4%
5%
-6%
-7%
-0% (off-premise only)
-7%
7% and 0%(off-premise***)
TABLE WINE*
Excise Tax
Sales Tax
1965
1967 Jun
1969 Jun
1976 Jun
1989 Jul
1990 Jul
2013 Jul
2013 Dec
2015 Apr
2015 Jul
$0.20/gallon
-$0.40
-$0.60
-$1.40
-$0.60
--
4%
5%
-6%
-7%
-0% (off-premise only)
-7%
Current
$1.40/gallon(**)
7% and 0%(off-premise***)
BEER
Excise Tax
Litter Tax
Sales Tax
1965
1967 Jun
1969 Jun
1976 Jun
1984 Jul
1989 Jan
1989 Jul
1990 Jul
1989 Jul
2013 Jul
$1.50/bbl.
-$2.00
---$3.00
-$3.00
$3.30
$0.05/case
$0.04/case
-----
4%
5%
-6%
---7%
---
Current
$3.00/bbl.
$0.04/case
7%
Note: In 1983, the gallonage tax on cordials was raised from $1.00 to the same rate applicable to all spirits.
* Native Rhode Island products taxed at $0.30/gallon.
** Temporary increase between July 1, 2013 and March 31, 2015.
*** Temporary repeal of off-premise sales tax between December 1, 2013 and June 30, 2015.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
SOUTH CAROLINA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Other Taxes
1965
1969 Jul
1973 Jul
1976 Jul
1983 Jul
1984 Jul
$2.72/gallon
------
$4.00/case
$4.35
$4.48
-$5.36
--
Current
$2.72/gallon
$5.36/case
+ (5% gross receipts tax
for on-premise sales)
Surtax#
Sales Tax##
---9%
---
3%
4%
---5%
9%
5%
TABLE WINE*
Excise Tax
Other Taxes
Sales Tax##
1965
1969 Jul
1984 Jul
$0.9596/gallon
---
$0.1919/gallon
---
3%
4%
5%
Current**
$0.96/gallon ($0.2535/liter)
$0.192/gallon ($0.0507/liter)
5%
BEER
Excise Tax
Sales Tax##
1965
1969 Jan
1969 Jul
1984 Jul
$0.45/gallon
$0.64
$0.768
--
3%
-4%
5%
Current
$0.768/gallon
5%
*
**
Native South Carolina wines taxed at $0.05/gallon.
Rate shown above applicable to wine in containers of less than one gallon. Wine in containers of
one gallon or more taxed at $0.90/gallon plus $0.18/gallon.
#
##
Applies to liquor excise and case taxes.
Plus 0-1% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
SOUTH DAKOTA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Other Taxes
Sales Tax#
1965
1969 Jul
1971 Jul
1972 Jul
1978 Jul
1980 May
1981 Jul
1987 May
1987 Jul
1988 Mar
$1.25/gallon
-$3.00
$3.05
--$3.80
-$3.93
--
10% GRT
-GRT repealed
-2% wholesale tax
------
none
4%
---5%
4%
5%
-4%
Current
$3.93/gallon
2% wholesale Tax
4%
TABLE WINE
Excise Tax
Other Taxes
Sales Tax#
1965
1969 Jul
1971 Jul
1978 Jul
1980 May
1981 Jul
1987 May
1987 Jul
1988 Mar
$0.25/gallon
-$0.30
--$0.90
-$0.93
--
10% GRT
-GRT repealed
2% wholesale tax
------
none
4%
--5%
4%
5%
-4%
Current
$0.93/gallon
2% wholesale tax
4%
BEER (Over 3.2%)*
Excise Tax
Sales Tax#
1965
1969 Jul
1972 Jun
1980 May
1981 Jun
1987 May
1987 Jul
1988 Mar
$8.00/bbl.
-$8.30
---$8.50
--
none
4%
-5%
4%
5%
-4%
Current
$8.50/bbl.
4%
GRT = Gross Receipts Tax
*
#
3.2% beer: 1965-June 1981, $4.00/bbl.; July 1981-June 1987, $5.00/bbl; July 1987 - Mar 1988,
$5.18/bbl; April 1988, $8.50/bbl.
Plus 0-2% local general sales tax (up to 3% on beverage alcohol).
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
TENNESSEE
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
1965
1967 May
(on-premise)
1972 Jun
1976 Apr
1984 Apr
1992 Apr
2002 Jul
$2.50/gallon
$4.00
Current
$4.40/gallon
Enforcement Tax
$0.15/case
--
----$4.40
------
Sales Tax#
3%
-3.5%
4.5%
5.5%
6.0%
7.0%
$0.15/case
7.0%
GRT
none
15%
-----15%(on-premise)
TABLE WINE
Excise Tax
1965
1967 May
(on-premise)
1972 Jun
1976 Apr
1984 Apr
1992 Apr
2002 Jul
$0.70/gallon
$1.10
Current
$1.21/gallon
Enforcement Tax
$0.15/case
--
----$1.21
------
Sales Tax#
3%
-3.5%
4.5%
5.5%
6.0%
7.0%
$0.15/case
7.0%
GRT
none
15%
-----15% on-premise)
BEER
Excise Tax
Wholesale Tax (Local)
Sales Tax#
1965
1967 May
1972 Jun
1976 Apr
1981 Jul
1984 Apr
1992 Apr
2002 Jul
2013 Jul
$3.40/bbl.
---$3.90
--$4.29
--
17%
-------$35.60/bbl.
3%
-3.5%
4.5%
-5.5%
6.0%
7.0%
--
Current
$4.29/bbl.
$35.60/bbl.
7.0%
GRT = Gross Receipts Tax
#
Plus 0-2.75% local sales tax. Food and home items are taxed at 6%.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
TEXAS
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Other Taxes
Sales Tax#
1965
1968 Jul
1969 Oct
1971 Jul
1984 Oct
1987 Jan
1987 Oct
1990 Jul
2014 Jan
$1.68/gallon
--$2.00
$2.40
-----
--$0.05/drink*
+ 10% GRT (on-premise)
+ 12% GRT
--+ 14% GRT
+6.7% GRT
2% on-premise only
3% on-premise only
3.5% on- and off4%
4.125%
5.25%
6%
6.25%
8.25% on-premise
Current
$2.40/gallon
$0.05/drink*
+ 6.7% GRT
6.25% (off-premise)
8.25% (on-premise)
TABLE WINE
1965
1969 Oct
1971 Jul
1984 Oct
1987 Jan
1987 Oct
1990 Jul
2014 Jan
Current
Excise Tax
Other Taxes
$0.132/gallon
-$0.17
$0.204
----
-$0.05/drink*
+ 10% GRT (on-premise)
+ 12% GRT
--+ 14 % GRT
Sales Tax#
none
3.5%
4%
4.125%
5.25%
6%
6.25%
--
+6.7% GRT
8.25% on-premise
$0.24/gallon
$0.05/drink*
+ 6.7% GRT
6.25% (off-premise)
8.25% (on-premise)
BEER (4%)**
Excise Tax
Other Taxes
1965
1969 Oct
1971 Jul
1984 Oct
1987 Jan
1987 Oct
1990 Jul
$4.30/bbl.
-$5.00
$6.00
----
-$0.05/drink*
+ 10% GRT (on-premise)
+ 12% GRT
--+ 14% GRT
2014 Jan
--
Current
$6.00/bbl
Sales Tax#
none
3.5%
4%
4.125%
5.25%
6%
6.25%
+6.7% GRT
8.25% on-premise
$0.05/drink*
+ 6.7% GRT
6.25% (off-premise)
8.25% (on-premise)
GRT = Gross Receipts Tax
*
$0.05/drink beverage tax only applied to airlines.
**
On malt liquor over 4% alcohol, tax is $0.198/gallon ($6.138/barrel).
#
Plus 0-2% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
UTAH
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
School Lunch Tax
Markup
Sales Tax
1965
1969 Apr
1969 May
1975 Jul
1980 Jul
1981 May
1982 Jul
1983 Jul
1983 Oct
1985 Oct
1986 Jul
1987 Apr
1990 Jan
1990 Dec
1994 Jul
2003 May
2009 Jan
8%
-----13%
-----------
52%
-55%
-58%
59.5%
-61%
-103%*
---61%
-64.5%
--
3%
4%
-----4.125%
4.625%
-4.594%
5.09375%
5%
-4.875%
-4.7%
Current
13% (10% of gross sales)
64.5%*
4.7%#
School Lunch Tax
TABLE WINE
Markup
Sales Tax
1965
1969 May
1975 Jul
1980 Jul
1981 May
1982 Jul
1983 Jul
1985 Oct
1990 Dec
1994 Jul
2003 May
2009 Jan
8%
----13%
-------
51%
55%
-58%
59.5%
-61%
67.5%
61%
-64.5%
--
3%
#
#
#
#
#
#
#
#
4.875%
-4.7%
Current
13% (10% of gross sales)
BEER
Excise Tax
64.5%*
4.7%
Sales Tax
1965
1971 Jul
1975 Jul
1981 May
1983 Jul
1994 Jul
2003 May
2009 Jan
$4.00/bbl.
$3.10
-$4.12
$11.00
-$12.80
--
3%
#
#
#
#
4.875%
4.875%
4.7%
Current
$12.80/bbl.
4.7%
*
#
After 1985, and through December 30, 1990, markup was not applied to the federal excise tax.
Plus 1.25-3.65% local general sales tax. Sales tax rate changes on beer and wine, same as on
spirits.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
VERMONT
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS**
1965
1969 Jun
1974 Feb
1981 Jul
1984 Jun
1989 Jun
1992 Feb***
1994 Nov
1996 Jan
2009 Jul
2013 Feb
Current
Excise Tax
Markup
$5.10/gallon
$5.60
24%; gallonage tax
repealed
25%
----+ $0.20/bottle#
--
unknown
---
3%
5%
--
---75.4%
78.6%***
--6.0%(off-premise)
65%-85%
65%-85%**** 6.0%(off-premise)
-6%
10%
-----
$0.20/bottle#
+ 25% gallonage tax
Sales Tax
On-Premise Meal Tax*
10%
TABLE WINE**
Excise Tax
Sales Tax
On-Premise Meal Tax*
1965
1969 Jun
1976 May
1981 Jul
1984 Jun
1989 Jun
1991 Jun
2003 Oct
$0.20/gallon
$0.25
$0.50
$0.55
-----
*
*
*
*
*
*
5% (off-premise)
6% (off-premise)
3%
5%
--6%
10%
---
Current
$0.55/gallon
6% (off-premise)
10% (on-premise)
BEER
Excise Tax
Sales Tax
On-Premise Meal Tax*
1965
1969 Jun
1981 Jul
1984 Jun
1989 Jun
2007 Jan
$0.20/gallon
$0.25
$0.265
----
6% (off-premise)
3%
5%
-6%
10%
--
Current
$0.265/gallon
6% (off-premise)
10%
*
**
***
****
#
Retail sales tax not applied to off-premise sales of beer and liquor. Applicable to wine beginning June 1991.
State stores sell only wine over 16%. Effective January 1, 1991, there is a 5 cent per bottle state store handling
charge on spirits and wine.
Markup shown above applies to vodka and tequila. Markups on other spirits products dependent upon
delivered 9-liter equivalent case cost. Beginning February 1, 1992 markups included the 25% excise tax.
Markup rate is based on product category: Whiskey and Cordials 65%; Brandy and Rum %70%; Vodka
80%;Tequila 85%; all other categories 75%.
Additional $0.20/bottle fee applies to all one liter, 750ml, 375ml, and 200ml bottles.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
VIRGINIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS*
1965
1968 Jul
1970 Jan
1970 Jul
1974 Aug
1976 Aug
1979 Nov
1981 Aug
1982 Aug
1985 Feb
1985 Oct
1987 Jan
1990 Apr
1992 Jul
1994 Nov
1998 Nov
2003 Feb
2003 Apr
2004 Aug
2004 Sep
2008 Feb
2013 Jul
Current
Excise Tax
10% + 5¢-10¢/bottle
---repealed
14%
-15%
--20%
-------------20%
Markup
40%
-35%
-36%
-36.5%
37.5%
-43%
41.5%
-46.5%
-50%
52%
56%
60%
65%
-69%
-69%#
Sales Tax###
Mixed Bev. Tax
2% (on-premise)
3% (on-premise)
25¢/pt.-50¢/qt.
-----------repealed
---3.5% (on-premise)
-3.5% (applied on- and off-premise)
-----4%
-4.3%-5.0%
4.3%-5.0%
TABLE WINE (state stores)*##
1965
1968
1970 Jan
1970 Jul
1974 Aug
1976 Aug
1979 Nov
1980 Aug
1987 Jan
2003 Feb
2003 Apr
2004 Aug
2004 Sep
2008 Feb
2013 Jul
Current
Excise Tax
$0.35/gallon + 10%
-----14%
---15%
--$0.40/liter
4%
--------------$0.40/liter + 4%
($1.51/gallon)
Markup
33.3%
-35%
-36%
-40%
35%
-39%
43%
48%
-52%
-52%##
Sales Tax###
2%
3%
------3.5%
---4%
-4.3%-5.0%
4.3%-5.0%
BEER (7 to 12 oz. packaged beer)
1965
1966 Sep
1976 Jul
1977 Jul
1987 Jan
2004 Sep
2013 Jul
Current
*
#
##
###
Excise Tax
$0.025/bottle
$0.02
$0.026
$0.0265
---$0.0265/bottle
$7.95/bbl. (bulk)
Sales Tax###
2% + (1% local)
3%
--3.5%
4%
4.3%-5.0%
4.3%-5.0%
State-stores also impose a handling charge: 1965-1973, 35¢/case; 1974-1978, 45¢/case; 1979, 50¢/case; 1980, 60¢/case;
1981-1988, 80¢/case; 1988-2014, $1.00/case and 2015-current $2.00/case.
Markup rate varies by size and proof. For items not over 125 proof; 64% for 1.75 liter, 69% for 1 lt and 750ml, 74% for 375ml,
79% for 200ml and 100ml, 69% for 50ml. The rate is not smaller than 79% for items over 125 proof.
Table wine sold by private retailers: $0.40/liter + 4% sales tax. Prior to August 1981, private retailers also paid ABC markup
on wine sold through wholesale distributors. Beginning July 1, 1986, all wine also sold by private retailers. Only native table
wines, and vermouth, sold in state stores. Markup for vermouth is 67%.
Plus local sales tax of 1% (up to 5% on-premise) imposed in all localities. Starting July 1, 2013 an additional 0.7% sales tax
is imposed in Northern Virginia and Hampton Roads Regions. State and local sales tax did not apply to state store sales prior
to July 1, 1992.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
WASHINGTON
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
1965
1967 Jul
1971 Jul
1974 Jul
1976 Jul
1979 Jul
1981 Jul
1981 Dec
1982 May
1982 Aug
1983 Mar
1986 Oct
1989 Jul
1993 Jul
1995 Jul
1997 Jul
2005 Jul
2009 Aug
2012 Sep
Current
Excise
Off-Premise Tax
$2.56/gallon
15%
--$5.12/gallon
-------$1.72/liter
----$1.78#
15.6%#
$1.9608##
17.1%##
11.4%##
-----$2.0308
--$2.2308###
18.8%###
$2.3308####
19.7%####
$2.4408
20.5%
$3.7708 off-premise
20.5%
----$3.7708/liter***
20.5%
($14.27/gallon)
(off-premise)
Markup
52.75%
--45.9%
----
Sales Tax*
On-Premise Tax
4.2% (n.a. state stores) 10%
4.5%
-----4.6%
-4.5%
---
----
5.5%
---
-10.4%#
-39.2%
6.5%
--
--
--
--
----51.9%
0%
0***
------
12.5%###
13.1%####
13.7%
13.7%
6.5% (on-premise)
-13.7%
TABLE WINE (private retailers)**
1965
1973 Jul
1981 Jul
1982 May
1982 Aug
1983 Mar
1987 Jul
1989 Jul
Current
Excise Tax
Sales Tax
$0.10/gallon
4.2%
$0.75
*
$0.2025/liter ($0.7665/gallon)
*
$0.2106#
*
$0.2167
*
-6.5%
$0.2192##
*
$0.2292
*
$0.2292/liter
6.5%*
+$0.2244/liter if 14% alc. or more on production over 2,000,000 bbl/year
BEER (private retailers)**
1965
1981 Jul
1982 May
1982 Aug
1983 Mar
1989 Jun
1993 Jul
1995 Jul
1997 Jul
2010 Jun
2013 Jul
Current
*
**
***
#
##
###
####
Excise Tax
$1.50/bbl.
$2.60
$2.704#
$2.782##
-$4.782
$5.742###
$7.172####
$8.08
$23.58
$8.08
$8.08/bbl.
Sales Tax
4.2%
*
*
*
6.5%
*
*
*
*
*
*
6.5%*
Plus 0.5-2.5% local sales tax. General sales tax not applied on spirits sold in state stores. Changes in sales tax rates on wine
and beer, same as on spirits.
Table wine and beer also sold in state stores.
On-premise sales are taxed at 2.4408/liter. The state also imposes a retailer and distributor license fee which are currently
17% and 10%, respectively.
Includes 4% surcharge.
Includes 14% surcharge on spirits taxes; 7% surcharge on beer and wine taxes.
Includes supplemental 15% surtax on spirits and 70% supplemental surtax on beer.
Rates shown include 15% surtax on spirits and 70% surtax on beer.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
WEST VIRGINIA
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS*
Excise Tax Bailment Fee
1965
1967 Feb
1969 May
1972 Jul
1977 Jul
1978 May
1981 Jul
1982 Feb
1983 May
1988 Jun
1990 Jul
1991##
2003 Feb
$0.10/bottle
$0.15
$0.20-$0.35
--------repealed
--
Current
Markup #
Sales Tax
----------$0.60/case
-$0.80/case
75%
3% + (3% local)
--75%-80%
---50%-55%
-55%
--5% + (5% local)#
72%
-81%
--6%
25%
---28%
--
$0.80/case
28%
On-Premise Tax
$1.25/fifth
--repealed
6% + (5% local)#
TABLE WINE (state stores)**
Excise Tax
Markup
Sales Tax
On-Premise
$0.10/bottle
$0.15
$0.15-$0.40
-$1.00/gallon
--
75%
-----
3% + (3% local)
---5% + (5% local)#
--
-$0.60/fifth
-repealed
Tax
1965
1967 Feb
1969 May
1972 Jul
1981 Jul**
1988 Jun
Current
$1.00/gallon ($0.26406/liter)
6% + (5% local)#
BEER
Excise Tax
Sales Tax
1965
1981 Jul
1988 Jun
$5.50/bbl.
---
3%
5%
6%
Current
$5.50/bbl.
6%
#
##
*
**
5% local retail tax applies only to off-premise sales of spirits and wine and beer with more than 6%
alcohol.
Effective July 1990, West Virginia began process of retail privatization, which was completed during
1991. Markup shown is the wholesale markup for sales to private retailers.
State stores also impose a handling charge: 1965-1976, $0.20/case; 1977-1979, $0.35/case; 1980,
$0.45/case; 1981, $0.565/case; 1982, $0.6087/case; 1983, $0.684/case, 1985-1986, $0.619/case;
1987-1989, $0.759/case; 1990-2002, $1.05/case; 2003-current, $1.25/case. Note: the handling
charge is subject to change on July of each year.
Effective July 1981, table wine sold by private retailers.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
WISCONSIN
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS
Excise Tax
Sales Tax#
1965
1969 Sep
1971 Nov
1981 Aug
1982 May
$2.25/gallon
-$2.60
$3.25
--
3%
4%
--5%
Current
$0.8586/liter ($3.25/gallon)
5%
TABLE WINE
Excise Tax
Sales Tax#
1965
1969 Sep
1971 Nov
1981 Aug
1982 May
$0.16875/gallon
-$0.195
$0.25
--
3%
4%
--5%
Current
$0.06605/liter ($0.25/gallon)
5%
BEER
Excise Tax*
Sales Tax#
1965
1969 Nov
1982 May
$1.00/bbl.
$2.00
--
3%
4%
5%
Current
$2.00/bbl.
5%
*
50% reduction in the tax on a U.S. brewer's first 50,000 bbls. produced in a year in which that brewer
produces less than 300,000 bbls.
#
Plus 0-0.5% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015
WYOMING
HISTORY OF BEVERAGE ALCOHOL TAX CHANGES
DISTILLED SPIRITS*
Excise Tax
Markup
Sales Tax#
1965
1967 May
bev.) 1980 Jan
1993 Jul
$0.80/gallon
-$0.95
--
17.6%
----
2% (n.a. on alcohol bev.)
3% (applied on alcohol
-4%
Current
$0.25/liter
($0.95/gallon)
17.6%**
4%
TABLE WINE*
Excise Tax
Markup
Sales Tax#
1965
1967 May
bev.)
1980 Jan
1993 Jul
$0.24/gallon
--
17.6%
--
2% (n.a. on alcohol bev.)
3% (applied on alcohol
$0.284
--
---
-4%
Current
$0.075/liter
($0.284 /gallon)
17.6%**
4%
BEER
Excise Tax
Sales Tax#
1965
1967 May
1993 Jul
$0.02/gallon
---
2% (n.a. on alcohol bev.)
3% (applied on alcohol bev.)
4%
Current
$0.005/liter
($0.02/gallon)
4%
*
**
State stores also impose a variable charge (approximately $2.75/case) to cover the cost of outgoing
freight.
Markup was not applied to the 1942, 1944 and 1951 Federal excise tax increases ($6.50/proof
gallon for spirits and $0.09/gallon for wine) prior to January 1, 1991. Since that date, the markup has
applied to the full Federal excise tax.
#
Plus 0-2% local sales tax.
Distilled Spirits Council of the U.S., Inc. (ESA)
January 2015