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
Alabama (637)
1/1/2020Yes           
Alaska (687)
1/1/2020 $2.50          2 Citations
Arizona (688)
1/1/2020 $0.84          2 Citations
Arkansas (638)
1/1/2020 $0.75      3.00%  3.00%4 Citations
California (639)
1/1/2020 $0.20          4 Citations
Colorado (640)
1/1/2020 $0.32          3 Citations
Connecticut (5101)
1/1/2020 $0.79          3 Citations
Delaware (643)
1/1/2020 $1.63          3 Citations
District of Columbia (4107)
1/1/2020 $0.30 10.00%Yes6.00%4.00% 10.25%Yes6.00%4.25%7 Citations
Florida (644)

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 This surcharge was repealed as of July 1, 2007.

1/1/2020 $2.25          3 Citations
Georgia (645)
1/1/2020 $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
Hawaii (646)
1/1/2020 $1.38          2 Citations
Idaho (647)
1/1/2020Yes           
Illinois (648)
1/1/2020 $1.39          6 Citations
Indiana (685)
1/1/2020 $0.47          4 Citations
Iowa (649)
1/1/2020 $1.75          3 Citations
Kansas (692)
1/1/2020 $0.308.00%10.00%Yes6.50%3.50% 8.00%Yes6.50%1.50%9 Citations
Kentucky (4111)
1/1/2020 $0.5010.00%    10.00%    7 Citations
Louisiana (652)
1/1/2020 $0.76          

$0.40 per gallon for alcohol content of 6% or less.

4 Citations
Maine (653)
1/1/2020Yes           
Maryland (654)

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).

1/1/2020 $0.40 9.00%Yes6.00%3.00% 9.00%Yes6.00%3.00%5 Citations
Massachusetts (683)
1/1/2020 $0.55          2 Citations
Michigan (655)
1/1/2020 $0.51          3 Citations
Minnesota (656)
1/1/2020 $0.30 2.50%  2.50% 2.50%  2.50%7 Citations
Mississippi (657)
1/1/2020Yes           
Missouri (658)
1/1/2020 $0.42          3 Citations
Montana (659)
1/1/2020Yes           
Nebraska (660)
1/1/2020 $0.95          5 Citations
Nevada (661)
1/1/2020 $0.70          5 Citations
New Hampshire (662)
1/1/2020Yes           
New Jersey (663)
1/1/2020 $0.88          4 Citations
New Mexico (664)
1/1/2020 $1.70          2 Citations
New York (665)
1/1/2020 $0.30          3 Citations
North Carolina (666)
1/1/2020 $1.00          4 Citations
North Dakota (667)
1/1/2020 $0.50 7.00%Yes5.00%2.00% 7.00%Yes5.00%2.00%9 Citations
Ohio (668)
1/1/2020 $0.32          3 Citations
Oklahoma (4145)
1/1/2020 $0.72 13.50%  13.50%     4 Citations
Oregon (670)
1/1/2020Yes           
Pennsylvania (671)
1/1/2020Yes           
Rhode Island (672)
1/1/2020 $1.40          3 Citations
South Carolina (684)
1/1/2020 $1.08          7 Citations
South Dakota (673)
1/1/2020 $0.932.00%    2.00%    5 Citations
Tennessee (674)
1/1/2020 $1.21 15.00%  15.00%     8 Citations
Texas (675)

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.

1/1/2020 $0.20 14.95%Yes6.25%8.70%     12 Citations
Utah (676)
1/1/2020Yes           
Vermont (677)
1/1/2020 $0.55 10.00%Yes6.00%4.00%     8 Citations
Virginia (678)
1/1/2020Yes           
Washington (679)

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.

1/1/2020 $0.87          5 Citations
West Virginia (680)
1/1/2020Yes           
Wisconsin (681)
1/1/2020 $0.25          2 Citations
Wyoming (682)
1/1/2020Yes           
United States (686)
1/1/2020 $1.07          2 Citations