Changes Over Time: Beer
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Jurisdiction | Date Range | Control | Specific Excise Tax Per Gallon for 5% Alcohol | Ad Valorem Excise Tax On-Premises for 5% Alcohol | Ad Valorem Excise Tax Off-Premises for 5% Alcohol | Additional Taxes for 3.2-6% Alcohol | Citations | ||||||||
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Wholesale Tax Rate | Retail Tax Rate | Sales Tax DOES NOT Apply | Sales Tax Rate | Sales Tax Adjusted Retail Ad Valorem Rate | Wholesale Tax Rate | Retail Tax Rate | Sales Tax DOES NOT Apply | Sales Tax Rate | Sales Tax Adjusted Retail Ad Valorem Rate | ||||||
Arkansas | 7/1/2007 - 1/1/2021 | $0.24 | 1.00% | 1.00% | 11 Citations | ||||||||||
Arkansas | 1/1/2003 - 6/30/2007 | $0.24 | 3.00% | 3.00% | 8 Citations | ||||||||||
Connecticut
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. | 5/4/2011 - 1/1/2021 | $0.24 | 3 Citations | ||||||||||||
Connecticut
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. | 1/1/2003 - 5/3/2011 | $0.20 | 2 Citations | ||||||||||||
Delaware | 9/1/2017 - 1/1/2021 | $0.26 | 3 Citations | ||||||||||||
Delaware | 1/1/2003 - 8/31/2017 | $0.16 | 2 Citations | ||||||||||||
District of Columbia | 10/30/2018 - 1/1/2021 | $0.09 | 10.00% | 6.00% | 4.00% | 10.25% | 6.00% | 4.25% | 7 Citations | ||||||
District of Columbia | 10/1/2013 - 10/29/2018 | $0.09 | 10.00% | 5.75% | 4.25% | 10.00% | 5.75% | 4.25% | 6 Citations | ||||||
District of Columbia | 7/1/2011 - 9/30/2013 | $0.09 | 10.00% | 6.00% | 4.00% | 10.00% | 6.00% | 4.00% | 6 Citations | ||||||
District of Columbia | 10/1/2009 - 6/30/2011 | $0.09 | 10.00% | 6.00% | 4.00% | 9.00% | 6.00% | 3.00% | 5 Citations | ||||||
District of Columbia | 1/1/2003 - 9/30/2009 | $0.09 | 10.00% | 5.75% | 4.25% | 9.00% | 5.75% | 3.25% | 4 Citations | ||||||
Illinois | 9/1/2009 - 1/1/2021 | $0.23 | 5 Citations | ||||||||||||
Illinois | 1/1/2003 - 8/31/2009 | $0.19 | 2 Citations | ||||||||||||
Kansas
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. | 7/1/2015 - 1/1/2021 | $0.18 | 8.00% | 10.00% | 6.50% | 3.50% | 8.00% | 6.50% | 1.50% | 10 Citations | |||||
Kansas
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. | 7/1/2013 - 6/30/2015 | $0.18 | 8.00% | 10.00% | 6.15% | 3.85% | 8.00% | 6.15% | 1.85% | 10 Citations | |||||
Kansas
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. | 7/1/2010 - 6/30/2013 | $0.18 | 8.00% | 10.00% | 6.30% | 3.70% | 8.00% | 6.30% | 1.70% | 10 Citations | |||||
Kansas
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. | 1/1/2003 - 6/30/2010 | $0.18 | 8.00% | 10.00% | 5.30% | 4.70% | 8.00% | 5.30% | 2.70% | 9 Citations | |||||
Kentucky | 6/1/2018 - 1/1/2021 | $0.08 | 10.00% | 10.00% | 7 Citations | ||||||||||
Kentucky | 6/1/2017 - 5/31/2018 | $0.08 | 10.25% | 10.25% | 7 Citations | ||||||||||
Kentucky | 6/1/2016 - 5/31/2017 | $0.08 | 10.50% | 10.50% | 7 Citations | ||||||||||
Kentucky | 7/1/2015 - 5/31/2016 | $0.08 | 10.75% | 10.75% | 7 Citations | ||||||||||
Kentucky | 6/1/2005 - 6/30/2015 | $0.08 | 11.00% | 11.00% | 7 Citations | ||||||||||
Kentucky | 1/1/2003 - 5/31/2005 | $0.08 | 9.00% | 9.00% | 6 Citations | ||||||||||
Louisiana | 4/1/2016 - 1/1/2021 | $0.40 | 3 Citations | ||||||||||||
Louisiana | 1/1/2003 - 3/31/2016 | $0.32 | 2 Citations | ||||||||||||
Maine | 10/1/2013 - 1/1/2021 | $0.35 | 8.00% | 5.50% | 2.50% | 5 Citations | |||||||||
Maine | 1/1/2003 - 9/30/2013 | $0.35 | 7.00% | 5.00% | 2.00% | 5 Citations | |||||||||
Maryland
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). | 7/1/2011 - 1/1/2021 | $0.09 | 9.00% | 6.00% | 3.00% | 9.00% | 6.00% | 3.00% | 5 Citations | ||||||
Maryland
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). | 1/1/2003 - 6/30/2011 | $0.09 | 2 Citations | ||||||||||||
Minnesota
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. | 1/1/2006 - 1/1/2021 | $0.15 | 2.50% | 2.50% | 2.50% | 2.50% | $0.08 per gallon for beverages containing an alcohol content of 4% or less. | 7 Citations | |||||||
Minnesota
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. | 1/1/2003 - 12/31/2005 | $0.15 | 9.00% | 6.50% | 2.50% | 9.00% | 6.50% | 2.50% | $0.08 per gallon for beverages containing an alcohol content of 4% or less. | 4 Citations | |||||
Nebraska | 7/1/2003 - 1/1/2021 | $0.31 | 5 Citations | ||||||||||||
Nebraska | 1/1/2003 - 6/30/2003 | $0.23 | 1 Citations | ||||||||||||
Nevada | 8/1/2003 - 1/1/2021 | $0.16 | 4 Citations | ||||||||||||
Nevada | 1/1/2003 - 7/31/2003 | $0.09 | 3 Citations | ||||||||||||
New York | 5/1/2009 - 1/1/2021 | $0.14 | 3 Citations | ||||||||||||
New York | 9/1/2003 - 4/30/2009 | $0.11 | 3 Citations | ||||||||||||
New York | 1/1/2003 - 8/31/2003 | $0.13 | 1 Citations | ||||||||||||
North Carolina | 9/1/2009 - 1/1/2021 | $0.62 | 4 Citations | ||||||||||||
North Carolina | 1/1/2003 - 8/31/2009 | $0.53 | 3 Citations | ||||||||||||
Oklahoma | 10/1/2018 - 1/1/2021 | $0.40 | 13.50% | 13.50% | 4 Citations | ||||||||||
Oklahoma | 1/1/2003 - 9/30/2018 | $0.40 | 1 Citations | ||||||||||||
Rhode Island | 7/1/2013 - 1/1/2021 | $0.11 | 3 Citations | ||||||||||||
Rhode Island | 1/1/2003 - 6/30/2013 | $0.10 | 1 Citations | ||||||||||||
Tennessee | 7/1/2013 - 1/1/2021 | $1.29 | 11 Citations | ||||||||||||
Tennessee | 1/1/2003 - 6/30/2013 | $0.14 | 17.00% | 17.00% | 10 Citations | ||||||||||
Texas
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. | 1/1/2014 - 1/1/2021 | $0.19 | 14.95% | 6.25% | 8.70% | $0.20 per gallon for alcohol content of more than 5%. | 14 Citations | ||||||||
Texas
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. | 1/1/2003 - 12/31/2013 | $0.19 | 14.00% | 6.25% | 7.75% | $0.20 per gallon for alcohol content of more than 5%. | 9 Citations | ||||||||
Vermont | 10/1/2003 - 1/1/2021 | $0.27 | 10.00% | 6.00% | 4.00% | 8 Citations | |||||||||
Vermont | 1/1/2003 - 9/30/2003 | $0.27 | 10.00% | 5.00% | 5.00% | 7 Citations | |||||||||
Washington
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. | 12/8/2011 - 1/1/2021 | $0.76 | 4 Citations | ||||||||||||
Washington
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. | 1/1/2003 - 12/7/2011 |