Alcohol Beverages Taxes

Beer

Laws specifying the two major types of taxes levied on beer – “specific excise taxes” (taxes levied on the quantity of a beverage) and “ad valorem excise taxes” (taxes levied on the price of a beverage).

Users familiar with the previous APIS analysis of Alcohol Beverages Taxes (2003-2007) are strongly advised to review the information under the "About This Policy" tab and the "Variables” tab. There have been important changes in the ways that variables are defined, the data included and excluded, and the assumptions underlying the APIS analysis of this policy topic.

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Changes Over Time for Beer
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
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
KY (Kentucky)
1/1/2003 - 5/31/2005 $0.089.00%    9.00%    6 Citations
KY (Kentucky)
6/1/2005 - 6/30/2015 $0.0811.00%    11.00%    7 Citations
KY (Kentucky)
7/1/2015 - 5/31/2016 $0.0810.75%    10.75%    7 Citations
KY (Kentucky)
6/1/2016 - 5/31/2017 $0.0810.50%    10.50%    7 Citations
KY (Kentucky)
6/1/2017 - 1/1/2018 $0.0810.25%    10.25%    7 Citations