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 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.

For latest State Beer Excise Taxes

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.

For latest State Wine Excise Tax Rates

Liquor Tax

Liquor or Distilled Spirits 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.

For latest State Distilled Spirits Excise Tax Rates