State Tax Rates on Distilled Spirits: Year 2025
| STATE | EXCISE TAX RATES ($ per gallon) |
|---|---|
| Alabama | see footnote (1) |
| Arizona | 3.00 |
| Colorado | 2.28 |
| Hawaii | 5.98 |
| Idaho | see footnote (1) |
| Iowa | see footnote (1) |
| Louisiana | 3.03 |
| Maine | see footnote (1) |
| Michigan | see footnote (1) |
| Mississippi | see footnote (1) |
| Missouri | 2.00 |
| Montana | see footnote (1) |
| Nebraska | 3.75 |
| New Hampshire | see footnote (1) |
| New Jersey | 5.50 |
| New Mexico | 6.06 |
| North Carolina | see footnote (1) |
| Ohio | see footnote (1) |
| Oregon | see footnote (1) |
| Pennsylvania | see footnote (1) |
| Utah | see footnote (1) |
| Virginia | see footnote (1) |
| West Virginia | see footnote (1) |
| Wyoming | see footnote (1) |
| Indiana | 2.68 |
| Minnesota | 5.03 |
| Wisconsin | 3.25 |
| Georgia | 3.79 |
| South Carolina | 5.42 |
| Washington | 14.29 |
| Nevada | 3.60 |
| Texas | 2.40 |
| North Dakota | 4.68 |
| Kansas | 2.50 |
| Dist. of Columbia | 1.50 |
| Maryland | 1.50 |
| Vermont | see footnote (1) |
| Oklahoma | 5.56 |
| Tennessee | 4.40 |
| Delaware | 4.50 |
| California | 3.30 |
| Arkansas | 2.50 |
| Kentucky | 1.92 |
| Connecticut | 5.94 |
| South Dakota | 3.93 |
| Rhode Island | 5.40 |
| Massachusetts | 4.05 |
| Florida | 6.50 |
| Illinois | 8.55 |
| Alaska | $12.80 |
| New York | 6.44 |
(1) In control states, the governments directly control the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits.
