Beer

Connecticut imposes a tax of $6.00 per barrel, defined as “not less than twenty-eight nor more than thirty-one gallons,” and $0.20 per wine gallon or fraction thereof on quantities less than a quarter barrel. APIS reports the tax rate on 12 oz. bottles and therefore displays the rate as $0.20 per gallon.

Connecticut imposes a tax of $7.20 per barrel, defined as “not less than twenty-eight nor more than thirty-one gallons,” and $0.24 per wine gallon or fraction thereof on quantities less than a quarter barrel. APIS reports the tax rate on 12 oz. bottles and therefore displays the rate as $0.24 per gallon.

Sales of beer containing not more than 4 percent alcohol by retailers holding only a cereal malt beverage (CMB) license are subject only to sales tax. The 10% Liquor Drink Tax is not due on beer containing not more than 4 percent alcohol sold by those holding only a CMB license; however, holders of alcoholic liquor licenses must collect and remit the 10% Liquor Drink Tax on sales of beer containing not more than 4 percent alcohol but are not required to collect sales tax.

Sales of beer containing not more than 4 percent alcohol by retailers holding only a cereal malt beverage (CMB) license are subject only to sales tax. The 10% Liquor Drink Tax is not due on beer containing not more than 4 percent alcohol sold by those holding only a CMB license; however, holders of alcoholic liquor licenses must collect and remit the 10% Liquor Drink Tax on sales of beer containing not more than 4 percent alcohol but are not required to collect sales tax.

Sales of beer containing not more than 4 percent alcohol by retailers holding only a cereal malt beverage (CMB) license are subject only to sales tax. The 10% Liquor Drink Tax is not due on beer containing not more than 4 percent alcohol sold by those holding only a CMB license; however, holders of alcoholic liquor licenses must collect and remit the 10% Liquor Drink Tax on sales of beer containing not more than 4 percent alcohol but are not required to collect sales tax.

Before April 1, 2019, sales of beer containing not more than 4 percent alcohol by retailers holding only a cereal malt beverage (CMB) license were subject only to sales tax (in lieu of the 8% Enforcement Tax). The 10% Liquor Drink Tax was not due on beer containing not more than 4 percent alcohol sold by those holding only a CMB license; however, holders of alcoholic liquor licenses had to collect and remit the 10% Liquor Drink Tax on sales of beer containing not more than 4 percent alcohol but were not required to collect sales tax. Beginning on April 1, 2019, sales of beer containing not more than 6 percent alcohol by retailers holding a cereal malt beverage (CMB) license are subject only to applicable sales tax (in lieu of the 8% Enforcement Tax). The 10% Liquor Drink Tax is now due on all cereal malt beverages and beer sold by alcoholic liquor licenses.

For the period January 1, 2003 through January 2, 2008, a 5 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period January 3, 2008 through June 30, 2011, a 6 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period beginning July 1, 2011 a 9 percent ad valorem tax on alcoholic beverages applies, in lieu of the 6 percent general sales tax. See Md. Ann. Code, Tax - General, § 11-104(a), (g) (as amended by 2007 Md. Laws 1st Sp. Sess. Ch. 6, 2011 Md. Laws 571, and 2011 Md. Laws 572).

For the period January 1, 2003 through January 2, 2008, a 5 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period January 3, 2008 through June 30, 2011, a 6 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period beginning July 1, 2011 a 9 percent ad valorem tax on alcoholic beverages applies, in lieu of the 6 percent general sales tax. See Md. Ann. Code, Tax - General, § 11-104(a), (g) (as amended by 2007 Md. Laws 1st Sp. Sess. Ch. 6, 2011 Md. Laws 571, and 2011 Md. Laws 572).

With respect to malt liquor containing 4 percent alcohol or less, the 9% Retail Tax is only applied when sold at an on-sale or off-sale municipal liquor store or other establishment licensed to sell any type of intoxicating liquor. For other sales of malt liquor containing 4 percent alcohol or less, the 6.5% Sales Tax Rate would apply.

With respect to malt liquor containing 4 percent alcohol or less, the 2.5% Retail Tax is only applied when sold at an on-sale or off-sale municipal liquor store or other establishment licensed to sell any type of intoxicating liquor.

In Texas, holders of a wine and beer retailer's permit or a beer retail dealer's license are subject to the State sales tax rate of 6.25% rather than the Ad Valorem Excise Tax On-Premises rates.

In Texas, holders of a wine and beer retailer's permit or a beer retail dealer's license are subject to the State sales tax rate of 6.25% rather than the Ad Valorem Excise Tax On-Premises rates.

APIS does not report taxes in States where the index beverage is wholly or partially sold in State-run retail stores or through State-run wholesalers. The tax rate for Washington is reported beginning on December 8, 2011, when privatization began as a result of passage of Initiative 1183.

APIS does not report taxes in States where the index beverage is wholly or partially sold in State-run retail stores or through State-run wholesalers. The tax rate for Washington is reported beginning on December 8, 2011, when privatization began as a result of passage of Initiative 1183.