State Beer Excise Tax Rates

,
As of September 1, 2011
(Dollars Per Gallon)
State
Ala. (b)
Alaska
Ariz.
Ark. (c)
Calif.
Colo.
Conn.
Del.
Fla.
Ga. (b)
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md. (c)
Mass.
Mich.
Minn. (c)
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.

Tax Rate (a)
$1.05
$1.07
$0.16
$0.31
$0.20
$0.08
$0.23
$0.16
$0.48
$1.01
$0.93
$0.15
$0.23
$0.12
$0.19
$0.18
$0.08
$0.32
$0.35
$0.44
$0.11
$0.20
$0.48
$0.43
$0.06
$0.14
$0.31
$0.16
$0.30
$0.12
$0.41

Rank
2
1
33
17
27
46
24
35
8
3
4
36
25
41
29
30
45
16
15
9
43
26
7
10
49
38
18
33
19
40
12

N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C. (c)

$0.14
$0.62
$0.39
$0.18
$0.40
$0.08
$0.08
$0.11
$0.77
$0.27
$0.14
$0.20
$0.41
$0.27
$0.26
$0.26
$0.18
$0.06
$0.02
$0.56

37
6
14
31
13
44
46
42
5
20
39
28
11
21
23
22
32
48
50
(6)

Note: Rates are those applicable to off-premise sales of 4.7% a.b.v. beer in
12 ounce containers.
(a) Local excise taxes excluded.
(b) Includes statewide local rate in Alabama ($0.52) and Georgia ($0.53).
(c) Includes sales taxes specific to alcoholic beverages.
Source: Distilled Spirits Council of the United States; Tax Foundation.

Tax Foundation
www.TaxFoundation.org