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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Maps & Charts: Beer

Jurisdiction

Value

Alabama

$1.05

Alaska

$1.07

Arizona

$0.16

Arkansas

$0.24

California

$0.20

Colorado

$0.08

Connecticut

$0.24

Delaware

$0.16

District of Columbia

$0.09

Florida

$0.48

Georgia

$1.01

Hawaii

$0.93

Idaho

$0.15

Illinois

$0.23

Indiana

$0.12

Iowa

$0.19

Kansas

$0.18

Kentucky

$0.08

Louisiana

$0.40

Maine

$0.35

Maryland

$0.09

Massachusetts

$0.11

Michigan

$0.20

Minnesota

$0.15

Mississippi

$0.43

Missouri

$0.06

Montana

$0.14

Nebraska

$0.31

Nevada

$0.16

New Hampshire

$0.30

New Jersey

$0.12

New Mexico

$0.41

New York

$0.14

North Carolina

$0.62

North Dakota

$0.16

Ohio

$0.18

Oklahoma

$0.40

Oregon

$0.08

Pennsylvania

$0.08

Rhode Island

$0.11

South Carolina

$0.77

South Dakota

$0.27

Tennessee

$1.29

Texas

$0.19

Utah

Control

Vermont

$0.27

Virginia

$0.28

Washington

$0.76

West Virginia

$0.18

Wisconsin

$0.06

Wyoming

$0.02

State

Beer On-Premises

Beer Off-Premises

Wine On-Premises

Wine Off-Premises

Spirits On-Premises

Spirits Off-Premises

Arkansas

1%

3%

14%

3%

District of Columbia

4.25%

4.25%

4.25%

4.25%

4.25%

4.25%

Kansas

3.5%

1.5%

3.5%

1.5%

3.5%

1.5%

Maine

2.50%

Maryland

3%

3%

3%

3%

3%

3%

Minnesota

2.50%

2.50%

2.50%

2.50%

2.50%

2.50%

North Dakota

2%

2%

2%

2%

2%

2%

Oklahoma

13.50%

South Carolina

5%

Tennessee

15%

15%

Texas

8.70%

8.70%

8.70%

Vermont

4%

4%

Washington

17%

31%