STATE TAX RATES ON WINE
(January 1, 2023)
| STATE | EXCISE TAX RATES ($ per gallon) | GENERAL SALES TAX APPLIES | OTHER TAXES |
|---|---|---|---|
| Alabama | $1.70 | Yes | $0.26/gallon local; over 16.5% - $9.16/gallon |
| Alaska | 2.50 | n.a. | |
| Arizona | 0.84 | Yes | over 24% - $4.00/gallon |
| Arkansas | 0.75 | Yes | under 5% - $0.25/gallon; $0.05/case; 3% off- and 10% on-premise |
| California | 0.20 | Yes | sparkling wine - $0.30/gallon |
| Colorado | 0.28 | Yes | |
| Connecticut | 0.79 | Yes | over 21% - $1.98/gallon; sparkling - $1.94/gallon |
| Delaware | 1.63 | n.a. | |
| Dist. of Columbia | 0.30 | -- | 9% off- and on-premise sales tax; over 14% - $0.40/gal.; Sparkling - $0.45/gal. |
| Florida | 2.25 | Yes | over 17.259% - $3.00/gallon, sparkling wine $3.50/gallon |
| Georgia | 1.51 | Yes | over 14% - $2.54/gallon; $0.83/gallon local tax |
| Hawaii | 1.38 | Yes | sparkling wine - $2.12/gallon, wine coolers - $0.85/gallon |
| Idaho | 0.45 | Yes | |
| Illinois | 1.39 | Yes | over 20% - $8.55/gallon; ($0.36 - $0.89)/gallon in Chicago; ($0.24 - $0.45)/gallon in Cook County |
| Indiana | 0.47 | Yes | over 21% - $2.68/gallon |
| Iowa | 1.75 | Yes | under 5% - $0.19/gallon |
| Kansas | 0.30 | -- | over 14% - $0.75/gallon; 8% off- and 11% on-premise |
| Kentucky | 0.50 | Yes | 10.0% wholesale |
| Louisiana | 0.76 | Yes | 14% to 24% - $1.32/gallon, over 24% and sparkling wine - $2.08/gallon |
| Maine | 0.60 | Yes | over 15.5% - sold through state stores, sparkling wine - $1.24/gallon; 7% on-premise sales tax |
| Maryland | 0.40 | -- | 9% sales tax |
| Massachusetts | 0.55 | sparkling wine - $0.70/gallon; | |
| Michigan | 0.51 | Yes | over 16% - $0.76/gallon |
| Minnesota | 0.30 | -- | 14% to 21% - $0.95/gallon, under 24% and sparkling wine - $1.82/gallon; over 24% - $3.52/gallon;$0.01/bottle (except miniatures) and 9% sales tax |
| Mississippi | 0.35 | Yes | sparkling wine and champagne - $1.00/gallon; |
| Missouri | 0.42 | Yes | includes additional charges |
| Montana | 1.02 | n.a. | over 16% - sold through state stores |
| Nebraska | 0.95 | Yes | |
| Nevada | 0.70 | Yes | 14% to 22% - $1.30/gallon, over 22% - $3.60/gallon |
| New Hampshire | 0.30 | n.a. | |
| New Jersey | 0.875 | Yes | |
| New Mexico | 1.70 | Yes | over 14% - $5.68/gallon |
| New York | 0.30 | Yes | |
| North Carolina | 1.00 | Yes | over 17% - $1.11/gallon |
| North Dakota | 0.50 | -- | over 17% - $0.60/gallon; 7% sales tax |
| Ohio | 0.30 | Yes | over 14% to 21% - $0.98/gal., vermouth - $1.08/gal., sparkling wine - $1.48/gal. |
| Oklahoma | 0.72 | Yes | sparkling wine - $2.08/gallon; 13.5% on-premise |
| Oregon | 0.67 | n.a. | over 16% - $0.77/gallon |
| Pennsylvania | see footnote (1) | Yes | |
| Rhode Island | 1.40 | Yes | sparkling wine - $0.75/gallon |
| South Carolina | 0.90 | Yes | $0.18/gallon additional tax |
| South Dakota | 0.93 | Yes | 14% to 20% - $1.45/gallon, over 21% and sparkling wine - $2.07/gallon; 2% wholesale tax |
| Tennessee | 1.21 | Yes | 15% on-premise |
| Texas | 0.204 | Yes | over 14% - $0.408/gallon and sparkling wine - $0.516/gallon; 6.7% on-premise |
| Utah | see footnote (1) | Yes | |
| Vermont | 0.55 | Yes | over 16% - sold through state store, 10% on-premise sales tax |
| Virginia | 1.51 | Yes | under 4% - $0.2565/gallon and over 14% - sold through state stores |
| Washington | 0.87 | Yes | over 14% - $1.75/gallon |
| West Virginia | 1.00 | Yes | 5% local tax |
| Wisconsin | 0.25 | Yes | over 14% - $0.45/gallon |
| Wyoming | see footnote (1) | Yes | |
| U.S. Median | 0.73 |
Source: Compiled by FTA from state sources.
Notes:
n.a. = not applicable. These 5 states do not have a general sales tax.
(1) All wine sales are through state stores. Revenue in these states is generated from various taxes, fees, price mark-ups, and net profits. (see: https://www.nabca.org)
