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List Alcohol Doc

  • Three-tier system

    Three-tier system of alcohol distribution

    The three-tier system of alcohol distribution is a state-based regulatory alcohol control system comprised of suppliers (breweries, distilleries, wineries), distributors and retailers whose mission is to protect consumers from unsafe alcohol products and practices. The system was a response to post-Prohibition concern over consumption and consumer safety. It created a distinct separation between suppliers and retailers (wholesalers/distributors) that took away some of the power suppliers had over retailers. 

  • Beer

    Beer Tax

    Beer excise taxes are applied generally per gallon, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. However, in almost all cases, beer excise taxes are passed on directly to the consumer in the form of raised alcohol prices.

  • Wine

    Wine Tax

    Wine excise taxes are applied generally per gallon, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. However, in almost all cases, wine excise taxes are passed on directly to the consumer in the form of raised alcohol prices.

  • Liquor

    Liquor Tax

    Liquor excise taxes are applied generally per gallon, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. However, in almost all cases, liquor excise taxes are passed on directly to the consumer in the form of raised alcohol prices.