STATE TAX RATES ON BEER
(January 1, 2023)
| STATES | EXCISE TAX RATES ($ per gallon) | GENERAL SALES TAX APPLIES | OTHER TAXES |
|---|---|---|---|
| Alabama | $0.53 | Yes | $0.52/gallon local tax statewide |
| Alaska | 1.07 | n.a. | |
| Arizona | 0.16 | Yes | |
| Arkansas | 0.23 | Yes | 3% off- 10% on-premise tax |
| California | 0.20 | Yes | |
| Colorado | 0.08 | Yes | |
| Connecticut | 0.24 | Yes | |
| Delaware | 0.26 | n.a. | |
| Dist. of Columbia | 0.09 | Yes | 9% off- and on-premise sales tax |
| Florida | 0.48 | Yes | |
| Georgia | 0.32 | Yes | or, $1.08/case; $0.53/gallon local tax |
| Hawaii | 0.93 | Yes | $0.54/gallon draft beer |
| Idaho | 0.15 | Yes | over 5% - $0.45/gallon |
| Illinois | 0.231 | Yes | $0.29/gallon in Chicago and $0.09/gallon in Cook County |
| Indiana | 0.115 | Yes | |
| Iowa | 0.19 | Yes | |
| Kansas | 0.18 | -- | 8% off- and 10% on-premise |
| Kentucky | 0.08 | Yes | 10.0% wholesale tax |
| Louisiana | 0.40 | Yes | $0.048/gallon local tax |
| Maine | 0.35 | Yes | 7% on-premise sales tax |
| Maryland | 0.09 | -- | 9% sales tax |
| Massachusetts | 0.11 | 0.57% on private club sales | |
| Michigan | 0.20 | Yes | |
| Minnesota | 0.148 | -- | under 3.2% - $0.077/gallon, 9% sales tax |
| Mississippi | 0.4268 | Yes | |
| Missouri | 0.06 | Yes | |
| Montana | 0.14 | n.a. | |
| Nebraska | 0.31 | Yes | |
| Nevada | 0.16 | Yes | |
| New Hampshire | 0.30 | n.a. | |
| New Jersey | 0.12 | Yes | |
| New Mexico | 0.41 | Yes | |
| New York | 0.14 | Yes | additional $0.12/gallon in New York City |
| North Carolina | 0.6171 | Yes | |
| North Dakota | 0.16 | -- | 7% state sales tax, bulk beer $0.08/gal. |
| Ohio | 0.18 | Yes | |
| Oklahoma | 0.40 | Yes | under 3.2% - $0.36/gallon; 13.5% on-premise |
| Oregon | 0.08 | n.a. | |
| Pennsylvania | 0.08 | Yes | |
| Rhode Island | 0.11 | Yes | $0.04/case wholesale tax |
| South Carolina | 0.77 | Yes | |
| South Dakota | 0.27 | Yes | |
| Tennessee | 1.29 | Yes | Excise Barrelage Tax and Wholesale Tax |
| Texas | 0.194 | Yes | 6.7% on-premise |
| Utah | 0.4226 | Yes | over 3.2% - sold through state store |
| Vermont | 0.265 | Yes | more than 6% alcohol - $0.55; 10% on-premise sales tax |
| Virginia | 0.2565 | Yes | |
| Washington | 0.26 | Yes | |
| West Virginia | 0.18 | Yes | |
| Wisconsin | 0.06 | Yes | |
| Wyoming | 0.02 | Yes | |
| U.S. Median | $0.20 |
Source: Compiled by FTA from state sources.
Note: n.a. = not applicable. These 5 states do not have a general sales tax.
