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.

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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

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%