Alcohol Beverages Taxes

Distilled Spirits

Laws specifying the two major types of taxes levied on distilled spirits – “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.

Maps & Charts: Distilled Spirits


Jurisdiction	Value
Alabama	Control
Alaska	$12.80
Arizona	$3.00
Arkansas	$2.50
California	$3.30
Colorado	$2.28
Connecticut	$5.40
Delaware	$3.75
District of Columbia	$1.50
Florida	$6.50
Georgia	$1.89
Hawaii	$5.98
Idaho	Control
Illinois	$8.55
Indiana	$2.68
Iowa	Control
Kansas	$2.50
Kentucky	$1.92
Louisiana	$3.03
Maine	Control
Maryland	$1.50
Massachusetts	$4.05
Michigan	Control
Minnesota	$5.03
Mississippi	Control
Missouri	$2.00
Montana	Control
Nebraska	$3.75
Nevada	$3.60
New Hampshire	Control
New Jersey	$5.50
New Mexico	$6.06
New York	$6.44
North Carolina	Control
North Dakota	$2.50
Ohio	Control
Oklahoma	$5.56
Oregon	Control
Pennsylvania	Control
Rhode Island	$5.40
South Carolina	$2.96
South Dakota	$3.93
Tennessee	$4.40
Texas	$2.40
Utah	Control
Vermont	Control
Virginia	Control
Washington	$14.25
West Virginia	Control
Wisconsin	$3.36
Wyoming	Control

Export Table Data


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%

Export Table Data