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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Changes Over Time for Wine
Jurisdiction Date Range 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)
1/1/2003 - 2/19/2004 $1.70          1 Citations
AL (Alabama)
2/20/2004 - 1/1/2018Yes           
CT (Connecticut)
1/1/2003 - 5/3/2011 $0.60          2 Citations
CT (Connecticut)
5/4/2011 - 1/1/2018 $0.72          3 Citations
DE (Delaware)
1/1/2003 - 8/31/2017 $0.97          2 Citations
DE (Delaware)
9/1/2017 - 1/1/2018 $1.63          3 Citations
DC (District of Columbia)
1/1/2003 - 9/30/2009 $0.30 10.00%Yes5.75%4.25% 9.00%Yes5.75%3.25%4 Citations
DC (District of Columbia)
10/1/2009 - 6/30/2011 $0.30 10.00%Yes6.00%4.00% 9.00%Yes6.00%3.00%5 Citations
DC (District of Columbia)
7/1/2011 - 9/30/2013 $0.30 10.00%Yes6.00%4.00% 10.00%Yes6.00%4.00%6 Citations
DC (District of Columbia)
10/1/2013 - 1/1/2018 $0.30 10.00%Yes5.75%4.25% 10.00%Yes5.75%4.25%6 Citations
IL (Illinois)
1/1/2003 - 8/31/2009 $0.73          2 Citations
IL (Illinois)
9/1/2009 - 1/1/2018 $1.39          6 Citations
KS (Kansas)
1/1/2003 - 6/30/2010 $0.308.00%10.00%Yes5.30%4.70% 8.00%Yes5.30%2.70%8 Citations
KS (Kansas)
7/1/2010 - 6/30/2013 $0.308.00%10.00%Yes6.30%3.70% 8.00%Yes6.30%1.70%9 Citations
KS (Kansas)
7/1/2013 - 6/30/2015 $0.308.00%10.00%Yes6.15%3.85% 8.00%Yes6.15%1.85%9 Citations
KS (Kansas)
7/1/2015 - 1/1/2018 $0.308.00%10.00%Yes6.50%3.50% 8.00%Yes6.50%1.50%9 Citations
KY (Kentucky)
1/1/2003 - 5/31/2005 $0.509.00%    9.00%    6 Citations
KY (Kentucky)
6/1/2005 - 6/30/2015 $0.5011.00%    11.00%    7 Citations
KY (Kentucky)
7/1/2015 - 5/31/2016 $0.5010.75%    10.75%    7 Citations
KY (Kentucky)
6/1/2016 - 5/31/2017 $0.5010.50%    10.50%    7 Citations
KY (Kentucky)
6/1/2017 - 1/1/2018 $0.5010.25%    10.25%    7 Citations
LA (Louisiana)
1/1/2003 - 3/31/2016 $0.11          $0.32 per gallon for alcohol content of 6% or less.3 Citations
LA (Louisiana)
4/1/2016 - 1/1/2018 $0.76          $0.40 per gallon for alcohol content of 6% or less.4 Citations
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).

1/1/2003 - 6/30/2011 $0.40          2 Citations
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).

7/1/2011 - 1/1/2018 $0.40 9.00%Yes6.00%3.00% 9.00%Yes6.00%3.00%5 Citations
MN (Minnesota)
1/1/2003 - 12/31/2005 $0.30 9.00%Yes6.50%2.50% 9.00%Yes6.50%2.50%4 Citations
MN (Minnesota)
1/1/2006 - 1/1/2018 $0.30 2.50%  2.50% 2.50%  2.50%7 Citations
NE (Nebraska)
1/1/2003 - 6/30/2003 $0.75          2 Citations
NE (Nebraska)
7/1/2003 - 1/1/2018 $0.95          6 Citations
NV (Nevada)
1/1/2003 - 7/31/2003 $0.40          4 Citations
NV (Nevada)
8/1/2003 - 1/1/2018 $0.70          5 Citations
NJ (New Jersey)
1/1/2003 - 7/31/2009 $0.70          3 Citations
NJ (New Jersey)
8/1/2009 - 1/1/2018 $0.88          4 Citations
NY (New York)
1/1/2003 - 4/30/2009 $0.19          2 Citations
NY (New York)
5/1/2009 - 1/1/2018 $0.30          3 Citations
NC (North Carolina)
1/1/2003 - 8/31/2009 $0.79          3 Citations
NC (North Carolina)
9/1/2009 - 1/1/2018 $1.00          4 Citations
RI (Rhode Island)
1/1/2003 - 6/30/2013 $0.60          2 Citations
RI (Rhode Island)
7/1/2013 - 1/1/2018 $1.40          3 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.

1/1/2003 - 12/31/2013 $0.20 14.00%Yes6.25%7.75%     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.

1/1/2014 - 1/1/2018 $0.20 14.95%Yes6.25%8.70%     13 Citations
VT (Vermont)
1/1/2003 - 9/30/2003 $0.55 10.00%Yes5.00%5.00%     7 Citations
VT (Vermont)
10/1/2003 - 1/1/2018 $0.55 10.00%Yes6.00%4.00%     9 Citations
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.

1/1/2003 - 12/7/2011Yes           
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.

12/8/2011 - 1/1/2018 $0.87          5 Citations