Alcohol Beverages Taxes

Wine

Laws specifying the two major types of taxes levied on wine – “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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Jurisdiction Policies as of Control Specific Excise Tax Per Gallon for 12% Alcohol Ad Valorem Excise Tax On-Premises for 12% Alcohol Ad Valorem Excise Tax Off-Premises for 12% Alcohol Additional Taxes for 6-14% Alcohol Citations
Wholesale Tax Rate Retail Tax Rate Sales Tax DOES NOT Apply Sales Tax Rate Sales Tax Adjusted Retail Ad Valorem Rate Wholesale Tax Rate Retail Tax Rate Sales Tax DOES NOT Apply Sales Tax Rate Sales Tax Adjusted Retail Ad Valorem Rate
AL (Alabama)
1/1/2017Yes           No Law
AK (Alaska)
1/1/2017 $2.50          2 Citations
AZ (Arizona)
1/1/2017 $0.84          2 Citations
AR (Arkansas)
1/1/2017 $0.75      3.00%  3.00%4 Citations
CA (California)
1/1/2017 $0.20          4 Citations
CO (Colorado)
1/1/2017 $0.32          2 Citations
CT (Connecticut)
1/1/2017 $0.72          3 Citations
DE (Delaware)
1/1/2017 $0.97          2 Citations
DC (District of Columbia)
1/1/2017 $0.30 10.00%Yes5.75%4.25% 10.00%Yes5.75%4.25%6 Citations
FL (Florida)

Florida previously imposed a surcharge of 3.34 cents on each 4 ounces of wine sold at retail for consumption on premises. This surcharge was repealed as of July 1, 2007.

1/1/2017 $2.25          3 Citations
GA (Georgia)
1/1/2017 $0.42          Georgia imposes an additional tax of $1.10 per gallon on the "importation for use, consumption, or final delivery" into the state of all wines with an alcohol content of 14% or less.3 Citations
HI (Hawaii)
1/1/2017 $1.38          2 Citations
ID (Idaho)
1/1/2017Yes           No Law
IL (Illinois)
1/1/2017 $1.39          6 Citations
IN (Indiana)
1/1/2017 $0.47          4 Citations
IA (Iowa)
1/1/2017 $1.75          3 Citations
KS (Kansas)
1/1/2017 $0.308.00%10.00%Yes6.50%3.50% 8.00%Yes6.50%1.50%9 Citations
KY (Kentucky)
1/1/2017 $0.5010.50%    10.50%    7 Citations
LA (Louisiana)
1/1/2017 $0.76          $0.40 per gallon for alcohol content of 6% or less.4 Citations
ME (Maine)
1/1/2017Yes           No Law
MD (Maryland)

For the period January 1, 2003 through January 2, 2008, a 5 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period January 3, 2008 through June 30, 2011, a 6 percent general sales tax applied to alcoholic beverages, and no specific ad valorem tax applied to alcoholic beverages. For the period beginning July 1, 2011 a 9 percent ad valorem tax on alcoholic beverages applies, in lieu of the 6 percent general sales tax. See Md. Ann. Code, Tax - General, § 11-104(a), (g) (as amended by 2007 Md. Laws 1st Sp. Sess. Ch. 6, 2011 Md. Laws 571, and 2011 Md. Laws 572).

1/1/2017 $0.40 9.00%Yes6.00%3.00% 9.00%Yes6.00%3.00%5 Citations
MA (Massachusetts)
1/1/2017 $0.55          2 Citations
MI (Michigan)
1/1/2017 $0.51          3 Citations
MN (Minnesota)
1/1/2017 $0.30 2.50%  2.50% 2.50%  2.50%7 Citations
MS (Mississippi)
1/1/2017Yes           No Law
MO (Missouri)
1/1/2017 $0.42          3 Citations
MT (Montana)
1/1/2017Yes           No Law
NE (Nebraska)
1/1/2017 $0.95          5 Citations
NV (Nevada)
1/1/2017 $0.70          5 Citations
NH (New Hampshire)
1/1/2017Yes           No Law
NJ (New Jersey)
1/1/2017 $0.88          4 Citations
NM (New Mexico)
1/1/2017 $1.70           2 Citations
NY (New York)
1/1/2017 $0.30          3 Citations
NC (North Carolina)
1/1/2017 $1.00          4 Citations
ND (North Dakota)
1/1/2017 $0.50 7.00%Yes5.00%2.00% 7.00%Yes5.00%2.00%9 Citations
OH (Ohio)
1/1/2017 $0.32          3 Citations
OK (Oklahoma)
1/1/2017 $0.72          2 Citations
OR (Oregon)
1/1/2017Yes           No Law
PA (Pennsylvania)
1/1/2017Yes           No Law
RI (Rhode Island)
1/1/2017 $1.40          3 Citations
SC (South Carolina)
1/1/2017 $1.08          7 Citations
SD (South Dakota)
1/1/2017 $0.932.00%    2.00%    5 Citations
TN (Tennessee)
1/1/2017 $1.21 15.00%  15.00%     8 Citations
TX (Texas)

In Texas, the holder of a wine and beer retailer's permit is subject to the State sales tax rate of 6.25% rather than the Ad Valorem Excise Tax On-Premises rates.

1/1/2017 $0.20 14.95%Yes6.25%8.70%     12 Citations
UT (Utah)
1/1/2017Yes           No Law
VT (Vermont)
1/1/2017 $0.55 10.00%Yes6.00%4.00%     8 Citations
VA (Virginia)
1/1/2017Yes           No Law
WA (Washington)

APIS does not report taxes in States where the index beverage is wholly or partially sold in State-run retail stores or through State-run wholesalers. The tax rate for Washington is reported beginning on December 8, 2011, when privatization began as a result of passage of Initiative 1183.

1/1/2017 $0.87          5 Citations
WV (West Virginia)
1/1/2017Yes           No Law
WI (Wisconsin)
1/1/2017 $0.25          2 Citations
WY (Wyoming)
1/1/2017Yes           No Law
US ( United States)
1/1/2017 $1.07          2 Citations