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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Timeline of changes for Distilled Spirits
Jurisdiction20032004200520062007200820092010201120122013201420152016201720182019
Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1Q2Q3Q4Q1
AlabamaNo Change
AlaskaNo Change
ArizonaNo Change
Arkansas            
  • Jurisdiction: Arkansas
  • Effective Date of Change: 1/1/2006
  • Change: Ad valorem on-site per gallon decreased
  • Details
                                                    
CaliforniaNo Change
ColoradoNo Change
Connecticut                                 
  • Jurisdiction: Connecticut
  • Effective Date of Change: 5/4/2011
  • Change: Specific excise tax rate increased
  • Details
                               
Delaware                                                          
  • Jurisdiction: Delaware
  • Effective Date of Change: 9/1/2017
  • Change: Specific excise tax per gallon increased
  • Details
      
District of Columbia                           
  • 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
                   
  • Jurisdiction: District of Columbia
  • Effective Date of Change: 10/30/2018
  • Change: Multiple Changes
  • Details
 
FloridaNo Change
GeorgiaNo Change
HawaiiNo Change
IdahoNo Change
Illinois                          
  • Jurisdiction: Illinois
  • Effective Date of Change: 9/1/2009
  • Change: Specific excise tax per gallon increased
  • Details
                                      
IndianaNo Change
IowaNo Change
Kansas                              
  • 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
              
Kentucky         
  • Jurisdiction: Kentucky
  • Effective Date of Change: 6/1/2005
  • Change: Multiple Changes
  • Details
                                                       
Louisiana                                                     
  • Jurisdiction: Louisiana
  • Effective Date of Change: 4/1/2016
  • Change: Specific excise tax per gallon increased
  • Details
           
MaineNo Change
Maryland                                  
  • Jurisdiction: Maryland
  • Effective Date of Change: 7/1/2011
  • Change: Multiple Changes
  • Details
                              
MassachusettsNo Change
MichiganNo Change
Minnesota            
  • Jurisdiction: Minnesota
  • Effective Date of Change: 1/1/2006
  • Change: Multiple Changes
  • Details
                                                    
MississippiNo Change
MissouriNo Change
MontanaNo Change
Nebraska  
  • Jurisdiction: Nebraska
  • Effective Date of Change: 7/1/2003
  • Change: Specific excise tax per gallon increased
  • Details
                                                              
Nevada  
  • Jurisdiction: Nevada
  • Effective Date of Change: 8/1/2003
  • Change: Specific excise tax per gallon increased
  • Details
                                                              
New HampshireNo Change
New Jersey                          
  • Jurisdiction: New Jersey
  • Effective Date of Change: 8/1/2009
  • Change: Specific excise tax per gallon increased
  • Details
                                      
New MexicoNo Change
New YorkNo Change
North CarolinaNo Change
North DakotaNo Change
OhioNo Change
OklahomaNo Change
OregonNo Change
PennsylvaniaNo Change
Rhode Island                                          
  • Jurisdiction: Rhode Island
  • Effective Date of Change: 7/1/2013
  • Change: Specific excise tax per gallon increased
  • Details
                      
South Carolina            
  • Jurisdiction: South Carolina
  • Effective Date of Change: 1/1/2006
  • Change: Ad valorem on-site per gallon increased
  • Details
                                                    
South DakotaNo Change
TennesseeNo Change
Texas                                            
  • Jurisdiction: Texas
  • Effective Date of Change: 1/1/2014
  • Change: Ad valorem on-site tax per increased
  • Details
                    
UtahNo Change
VermontNo Change
VirginiaNo Change
Washington                                   
  • Jurisdiction: Washington
  • Effective Date of Change: 12/8/2011
  • Change: Other Change
  • Details
                             
West VirginiaNo Change
Wisconsin          
  • Jurisdiction: Wisconsin
  • Effective Date of Change: 7/27/2005
  • Change: Specific excise tax per gallon increased
  • Details
                                                      
WyomingNo Change
United StatesNo Change