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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Timeline of changes for Beer
Jurisdiction2003200420052006200720082009201020112012201320142015201620172018
Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1
AKNo Change
ALNo Change
AR                  
  • Jurisdiction: Arkansas
  • Effective Date of Change: 7/1/2007
  • Change: Ad valorem off-site tax decreased
  • Details
                                          
AZNo Change
CANo Change
CONo Change
CT                                 
  • Jurisdiction: Connecticut
  • Effective Date of Change: 5/4/2011
  • Change: Specific excise tax rate increased
  • Details
                           
DC                           
  • Jurisdiction: District of Columbia
  • Effective Date of Change: 10/1/2009
  • Change: Multiple Changes
  • Details
      
  • Jurisdiction: District of Columbia
  • Effective Date of Change: 7/1/2011
  • Change: Ad valorem off-site tax increased
  • Details
        
  • Jurisdiction: District of Columbia
  • Effective Date of Change: 10/1/2013
  • Change: Multiple Changes
  • Details
                 
DE                                                          
  • Jurisdiction: Delaware
  • Effective Date of Change: 9/1/2017
  • Change: Specific excise tax per gallon increased
  • Details
  
FLNo Change
GANo Change
HINo Change
IANo Change
IDNo Change
IL                          
  • Jurisdiction: Illinois
  • Effective Date of Change: 9/1/2009
  • Change: Specific excise tax per gallon increased
  • Details
                                  
INNo Change
KS                              
  • Jurisdiction: Kansas
  • Effective Date of Change: 7/1/2010
  • Change: Multiple Changes
  • Details
           
  • Jurisdiction: Kansas
  • Effective Date of Change: 7/1/2013
  • Change: Multiple Changes
  • Details
       
  • Jurisdiction: Kansas
  • Effective Date of Change: 7/1/2015
  • Change: Multiple Changes
  • Details
          
KY         
  • Jurisdiction: Kentucky
  • Effective Date of Change: 6/1/2005
  • Change: Multiple changes
  • Details
                                        
  • Jurisdiction: Kentucky
  • Effective Date of Change: 7/1/2015
  • Change: Multiple changes
  • Details
  
  • Jurisdiction: Kentucky
  • Effective Date of Change: 6/1/2016
  • Change: Multiple changes
  • Details
   
  • Jurisdiction: Kentucky
  • Effective Date of Change: 6/1/2017
  • Change: Multiple changes
  • Details
   
LA                                                     
  • Jurisdiction: Louisiana
  • Effective Date of Change: 4/1/2016
  • Change: Specific excise tax per gallon increased
  • Details
       
MANo Change
MD                                  
  • Jurisdiction: Maryland
  • Effective Date of Change: 7/1/2011
  • Change: Multiple Changes
  • Details
                          
ME                                           
  • Jurisdiction: Maine
  • Effective Date of Change: 10/1/2013
  • Change: Ad valorem on-site tax per increased
  • Details
                 
MINo Change
MN            
  • Jurisdiction: Minnesota
  • Effective Date of Change: 1/1/2006
  • Change: Multiple Changes
  • Details
                                                
MONo Change
MSNo Change
MTNo Change
NC                          
  • Jurisdiction: North Carolina
  • Effective Date of Change: 9/1/2009
  • Change: Specific excise tax per gallon increased
  • Details
                                  
NDNo Change
NE  
  • Jurisdiction: Nebraska
  • Effective Date of Change: 7/1/2003
  • Change: Specific excise tax per gallon increased
  • Details
                                                          
NHNo Change
NJNo Change
NMNo Change
NV  
  • Jurisdiction: Nevada
  • Effective Date of Change: 8/1/2003
  • Change: Specific excise tax per gallon increased
  • Details
                                                          
NY  
  • Jurisdiction: New York
  • Effective Date of Change: 9/1/2003
  • Change: Specific excise tax per gallon decreased
  • Details
                      
  • Jurisdiction: New York
  • Effective Date of Change: 5/1/2009
  • Change: Specific excise tax per gallon increased
  • Details
                                   
OHNo Change
OKNo Change
ORNo Change
PANo Change
RI                                          
  • Jurisdiction: Rhode Island
  • Effective Date of Change: 7/1/2013
  • Change: Specific excise tax per gallon increased
  • Details
                  
SCNo Change
SDNo Change
TN                                          
  • Jurisdiction: Tennessee
  • Effective Date of Change: 7/1/2013
  • Change: Specific excise tax per gallon increased
  • Details
                  
TX                                            
  • Jurisdiction: Texas
  • Effective Date of Change: 1/1/2014
  • Change: Ad valorem on-site tax per increased
  • Details
                
UTNo Change
VANo Change
VT   
  • Jurisdiction: Vermont
  • Effective Date of Change: 10/1/2003
  • Change: Ad valorem on-site per gallon decreased
  • Details
                                                         
WA                                   
  • Jurisdiction: Washington
  • Effective Date of Change: 12/8/2011
  • Change: Other Change
  • Details
                         
WINo Change
WVNo Change
WYNo Change
USNo Change