State Table Wine Excise Tax Rates

,
As of September 1, 2011
(Dollars Per Gallon)
State
Ala. (b)
Alaska
Ariz.
Ark. (c)
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md. (c)
Mass.
Mich.
Minn. (c)
Miss. (a)
Mo.
Mont.
Nebr.
Nev.
N.H. (a)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa. (a)
R.I.
S.C.
S.D. (c)
Tenn.

Tax Rate
$1.70
$2.50
$0.84
$1.39
$0.20
$0.32
$0.72
$0.97
$2.25
$1.51
$1.38
$0.45
$1.39
$0.47
$1.75
$0.30
$0.50
$0.11
$0.60
$1.40
$0.55
$0.51
$1.21
$0.42
$1.06
$0.95
$0.70
$0.88
$1.70
$0.30
$1.00
$1.06
$0.32
$0.72
$0.67
$0.60
$1.08
$1.21
$1.27

Rank
4
1
24
9
44
39
25
20
2
6
11
36
10
35
3
40
34
45
29
8
31
33
13

37
17
21
27

23
4
40
18
16
38
25
28

29
15
14
12

Tex.
Utah (a)
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo. (a)
D.C. (c)

$0.20
$0.55
$1.51
$0.88
$1.00
$0.25
$1.63

43

31
6
22
18
42

(6)

Note: Rates are those applicable to off-premise sales of 11% alcohol by volume (a.b.v.) noncarbonated wine in 750ml containers.
(a) Control states, where the government controls all sales. Products can be subject to ad
valorem mark-up and excise taxes.
(b) Includes $0.26 statewide local rate in Alabama.
(c) Includes sales taxes specific to alcoholic beverages
Source: Distilled Spirits Council of the United States; state revenue departments.

Tax Foundation
www.TaxFoundation.org