| State / Local | Tax Type | Tax Rate | Tax Basis | Local Jurisdiction Tax | State Control | Last Updated |
|---|---|---|---|---|---|---|
| Alabama | Liquor |
$0.56 |
Per Gallon | Yes | Yes | 07/03/24 |
| Alaska | Liquor: ≤21% |
$2.50 |
Per Gallon | N/A | No | 07/03/24 |
| Liquor: >21% |
$12.80 |
Per Gallon | No | 07/03/24 | ||
| Arizona | Liquor |
$3.00 |
Per Gallon | No | 07/03/24 | |
| Arkansas | Liquor |
$2.50 |
Per Gallon | No | 07/03/24 | |
|
$0.20 |
Per Case | No | 07/03/24 | |||
| Premixed Liquor: 5%-21% |
$1.00 |
Per Gallon | No | 07/03/24 | ||
|
$0.05 |
Per Case | No | 07/03/24 | |||
| Light Liquor: <5% |
$0.50 |
Per Gallon | No | 07/03/24 | ||
|
$0.05 |
Per Case | No | 07/03/24 | |||
| California | Liquor: ≤100proof |
$3.30 |
Per Gallon | No | 07/03/24 | |
| Liquor: >100proof |
$6.60 |
Per Gallon | No | 07/03/24 | ||
| Colorado | Vinous Liquor |
$0.1333 |
Per Liter | No | 07/03/24 | |
| Spirituous Liquor |
$0.6026 |
Per Liter | No | 07/03/24 | ||
| Connecticut | Liquor |
$4.50 |
Per Gallon | No | 07/03/24 | |
| Liquor Coolers |
$2.05 |
Per Gallon | No | 07/03/24 | ||
| Delaware | Liquor: ≤25% |
$3.00 |
Per Gallon | No | 07/03/24 | |
| Liquor: >25% |
$4.50 |
Per Gallon | No | 07/03/24 | ||
| Ethyl: Beverage Purposes |
$8.15 |
Per Gallon | No | 07/03/24 | ||
| District of Columbia | Liquor |
$1.50 |
Per Gallon | No | 07/03/24 | |
| Florida | Liquor > 17.259% but ≤55.780 |
$6.50 |
Per Gallon | No | 07/03/24 | |
| Liquor > 55.780% |
$9.53 |
Per Gallon | No | 07/03/24 | ||
| Georgia (Native Distillery) | Liquor (Native Brewery): <190proof |
$0.50 |
Per Liter | Yes | No | 07/03/24 |
| Liquor (Native Brewery): >190proof |
$0.70 |
Per Liter | Yes | No | 07/03/24 | |
| Liquor (Wholesale): <190proof |
$1.00 |
Per Liter | Yes | No | 07/03/24 | |
| Liquor (Wholesale): >190proof |
$1.40 |
Per Liter | Yes | No | 07/03/24 | |
| Hawaii | Liquor |
$5.98 |
Per Gallon | No | 07/03/24 | |
| Idaho | Liquor |
State Controlled |
Yes | 07/03/24 | ||
| Illinois |
$1.39 |
Per Gallon | Yes | No | 07/03/24 | |
|
Liquor: > 14% and ≤ 20% |
$1.39 |
Per Gallon | Yes | No | 07/03/24 | |
| Liquor: > 20% |
$8.55 |
Per Gallon | Yes | No | 07/03/24 | |
| Illinois : Chicago | Liquor: ≤ 14% |
$0.36 |
Per Gallon | 07/03/24 | ||
| Liquor: > 14% and ≤ 20% |
$0.89 |
Per Gallon | 07/03/24 | |||
| Liquor: > 20% |
$2.68 |
Per Gallon | 07/03/24 | |||
| Indiana | Liquor: >21% |
$2.68 |
Per Gallon | No | 07/03/24 | |
| Iowa | Liquor |
State Controlled |
Yes | 07/03/24 | ||
| Kansas | Liquor |
$2.50 |
Per Gallon | No | 07/03/24 | |
| Kentucky | Cases Over 6% Alcohol |
$6.09 |
Per 12 liters | No | 07/03/24 | |
| Other Sizes Over 6% Alcohol |
$0.5072 |
Per Liter | No | 07/03/24 | ||
| Distilled Spirits 6% and Under |
$0.0661 |
Per Liter | No | 07/03/24 | ||
| Louisiana | Liquor |
$0.80 |
Per Liter | No | 07/03/24 | |
| Maine | Liquor |
$1.24 |
Per Gallon | Yes | 07/03/24 | |
| Maryland | Liquor |
$1.50 |
Per Gallon | No | 07/03/24 | |
|
$0.3963 |
Per Liter | No | 07/03/24 | |||
| Massachusetts | Liquor: ≤15% |
$1.10 |
Per Gallon | No | 07/03/24 | |
| Liquor: >15% |
$4.05 |
Per Gallon | No | 07/03/24 | ||
| Michigan | Liquor |
$0.48 |
Per Liter | Yes | 07/03/24 | |
| Minnesota |
$5.03 |
Per Gallon | No | 07/03/24 | ||
|
$1.33 |
Per Liter | No | 07/03/24 | |||
| Mississippi | Liquor |
$2.50 |
Per Gallon | Yes | 07/03/24 | |
| Missouri | Liquor |
$2.00 |
Per Gallon | No | 07/03/24 | |
| Montana | Liquor Less than 20,000 Proof Gallons |
3% |
Cost | Yes | 07/03/24 | |
| Liquor 20,001 - 50,000 Proof Gallons |
8% |
Cost | Yes | 07/03/24 | ||
| 50,001 - 200,000 Proof Gallons |
13.8% |
Cost | Yes | 07/03/24 | ||
| Over 200,000 Proof Gallons |
16% |
Cost | Yes | 07/03/24 | ||
| Nebraska | Liquor |
$3.75 |
Per Gallon | No | 07/03/24 | |
| Nevada | 1/2% to 14% Alcohol |
$0.70 |
Per Gallon | No | 07/03/24 | |
| 14.1% to 22% |
$1.30 |
Per Gallon | No | 07/03/24 | ||
| Over 22% to 80% Alcohol |
$3.60 |
Per Gallon | No | 07/03/24 | ||
| New Hampshire | Liquor |
State Controlled |
Per Gallon | Yes | 07/03/24 | |
| New Jersey | Liquor |
$5.50 |
Per Gallon | No | 07/03/24 | |
| New Mexico | Liquor |
$1.60 |
Per Liter | No | 07/03/24 | |
| New York | Liquor: >24% |
$1.70 |
Per Liter | No | 07/03/24 | |
| Liquor: 2% to 24% |
$0.67 |
Per Liter | No | 07/03/24 | ||
| New York City | Liquor: >24% |
$0.264 |
Per Liter | No | 07/03/24 | |
| North Carolina | Spirituous Liquor and Antique Spirituous Liquor |
30% of sellers price |
Cost | Yes | 07/03/24 | |
| North Dakota | Liquor |
$2.50 |
Per Gallon | No | 07/05/24 | |
|
$0.66 |
Per Liter | No | 07/05/24 | |||
| Ohio | Mixed Beverage Up to 21% Alcohol |
$1.20 |
Per Gallon | Yes | 07/05/24 | |
| Ohio: Cuyahoga County | Mixed Beverage Up to 21% Alcohol |
$0.32 |
Per Gallon | Yes | 07/05/24 | |
| Oklahoma | Liquor |
$1.47 |
Per Liter | No | 07/05/24 | |
| Oregon | Liquor |
State Controlled |
Yes | 07/05/24 | ||
| Pennsylvania | Liquor |
18% on Consumer Price |
Cost | Yes | 07/05/24 | |
| Rhode Island | Liquor: Whiskey and Higher Proofs |
$5.40 |
Per Gallon | No | 07/05/24 | |
| Ethyl: Beverage Purpose |
$7.50 |
Per Gallon | No | 07/05/24 | ||
| South Carolina | Liquor |
$0.71825 |
Per Liter | No | 07/05/24 | |
| South Dakota | Liquor |
$3.93 |
Per Gallon | No | 07/05/24 | |
| Tennessee | Liquor - Distilled Spirits Over 7% |
$4.40 |
Per Gallon | No | 07/05/24 | |
| Texas | Liquor |
$2.40 |
Per Gallon | No | 07/05/24 | |
| Liquor: 20ml - 60ml Containers |
$0.05 |
Per Container | No | 07/05/24 | ||
| Utah | Liquor |
Repealed |
Yes | 07/05/24 | ||
| Vermont | Liquor |
State Controlled |
N/A | N/A | Yes | 07/05/24 |
| Virginia | Liquor |
State Controlled |
N/A | N/A | Yes | 07/05/24 |
| Washington | Liquor |
$3.7708 |
Per Liter | No | 07/05/24 | |
| West Virginia | Liquor |
State Controlled |
N/A | N/A | Yes | 07/05/24 |
| Wisconsin | Liquor |
$0.8586 |
Per Liter | + Admin Fee $0.02906 per Liter | No | 07/05/24 |
| Wyoming | Liquor |
$0.95 |
Per Gallon | Yes | 07/05/24 |
