| State/Local | Tax Type | Tax Rate | Tax Basis | Local Jurisdiction Tax | Last Updated |
|---|---|---|---|---|---|
| Alabama | In state Wine Manufacturing Class I 16.5 or Less ABV Form |
$0.38 |
Per gallon | Yes | 01/29/24 |
| In State Wine Manufacturing Class II Greater than 16.5 ABV Form |
$2.42 |
Per Gallon | 01/29/24 | ||
| Alaska | Wine |
$2.50 |
Per Gallon | 01/29/24 | |
| Arizona | Wine <24% Per Gallon |
$0.84 |
Per Gallon | 01/29/24 | |
| Wine >24% Per Gallon |
$4.00 |
Per Gallon | 01/29/24 | ||
| Arkansas | Vinous Liquor |
$0.75 |
Per Gallon | 01/29/24 | |
| Vinous Liquor |
$0.05 |
Per Each Case | 01/29/24 | ||
| Light Wine or Wine Coolers |
$0.25 |
Per Gallon | 01/29/24 | ||
| Light Wine or Wine Coolers |
$0.05 |
Per Each Case | 01/29/24 | ||
| California |
$0.20 |
Per Gallon | Yes | 01/29/24 | |
|
Champagne and Sparkling Wine |
$0.30 | Per Gallon | 01/29/24 | ||
| Colorado | Wine |
$0.1333 |
Per Liter | 01/29/24 | |
| Connecticut | Still Wines (Up to 21% Alcohol by Volume) and Cider |
$ 0.60 |
Per Gallon | 01/29/24 | |
| Still Wines Produced by Small Wineries |
$ 0.15 |
Per Gallon | 01/29/24 | ||
| Sparkling and Fortified Wines |
$1.50 |
Per Gallon | 01/29/24 | ||
| Delaware | Wine |
$1.83 |
Per Gallon | 01/29/24 | |
| District Of Columbia | Light Wine (Alcohol Content 14% or Less) |
$0.30 |
Per Gallon | 01/29/24 | |
| Heavy Wine (Alcohol Content Above 14%) |
$0.40 |
Per Gallon | 01/29/24 | ||
| Florida | Above 0.5% and Under 17.259% Alcohol by Volume |
$2.25 |
Per Gallon | 01/29/24 | |
| Over 17.259% Alcohol by Volume |
$3.00 |
Per Gallon | 01/29/24 | ||
| Sparkling Wine | $3.50 | Per Gallon | 01/29/24 | ||
| Georgia |
Table Wines (under 14%) sold Inside Georgia |
$0.11 |
Per Liter | 01/29/24 | |
| Table Wines (under 14%) Sold Outside Georgia |
$0.40 |
Per Liter | 01/29/24 | ||
| Dessert Wine 14%-21% Sold Inside Georgia |
$0.27 |
Per Liter | 01/29/24 | ||
| Dessert Wine 14%-21% Sold Outside Georgia |
$0.67 |
Per Liter | 01/29/24 | ||
| Fortified Wine >21% |
Taxed as Liquor |
Per Liter | 01/29/24 | ||
| Hawaii | Still Wine |
$1.38 |
Per Gallon | 01/29/24 | |
| Sparkling Wine |
$2.12 |
Per Gallon | 01/29/24 | ||
| Wine Coolers |
$0.85 |
Per Gallon | 01/29/24 | ||
| Idaho | Wine |
$0.45 |
Per Gallon | 01/30/24 | |
| Illinois | Wine <14% |
$1.39 |
Per Gallon | 01/30/24 | |
| Wine 14%-20% |
$1.39 |
Per Gallon | 01/30/24 | ||
| Indiana | Wine <21% |
$0.47 |
Per Gallon | 01/30/24 | |
| Iowa | Wine |
$1.75 |
Per Gallon | 01/31/24 | |
| Kansas | Wine ≤ 16% |
$0.30 |
Per Gallon | 01/31/24 | |
| Wine > 16% |
$0.75 |
Per Gallon | 01/31/24 | ||
| Kentucky | Wine |
$2.12 |
Per 16 Liter Case | 01/31/24 | |
| Louisiana | Wine <14% |
$0.20 |
Per Liter | 01/31/24 | |
| Wine 14%-24% |
$0.35 |
Per Liter | 0/31/24 | ||
| Wine >24% |
$0.55 |
Per Liter | 01/31/24 | ||
| Sparkling Wine |
$0.55 |
Per Liter | 01/31/24 | ||
| Maine | Wine |
$0.60 |
Per Gallon | 01/31/24 | |
| Sparkling wine |
$1.24 |
Per Gallon | 01/31/24 | ||
| Maryland | Wine |
$0.40 |
Per Gallon | 01/31/24 | |
| Massachusetts | Still Wine |
$0.55 |
Per Gallon | 01/31/24 | |
| Sparkling Wine |
$0.70 |
Per Gallon | 01/31/24 | ||
| Michigan | Wine (16% or Less Alcohol by Content) |
$0.135 |
Per Liter | 01/31/24 | |
| Wine (More Than 16% to 21% Alcohol by Content) |
$0.20 |
Per Liter | 01/31/24 | ||
| Minnesota | Wine ≤ 14% Alcohol |
$0.08 |
Per Liter | 01/31/24 | |
|
$0.30 |
Per Gallon | 01/31/24 | |||
| Wine > 14% but < 21% Alcohol |
$0.25 |
Per Liter | 01/31/24 | ||
|
$0.95 |
Per Gallon | 01/31/24 | |||
| Wine > 21% but < 24% |
$0.48 |
Per Liter | 01/31/24 | ||
|
$1.82 |
Per Gallon | 01/31/24 | |||
| Wine > 24% Alcohol |
$0.93 |
Per Liter | 01/31/24 | ||
|
$3.52 |
Per Gallon | 01/31/24 | |||
| Sparkling Wine |
$0.48 |
Per Liter | 01/31/24 | ||
|
$1.82 |
Per Gallon | 01/31/24 | |||
| Mississippi | Other Wines |
$0.35 |
Per Gallon | 01/31/24 | |
| Sparkling Wine and Champagne |
$1.00 |
Per Gallon | 01/31/24 | ||
| Missouri | Wine |
$0.42 |
Per Liter | 01/31/24 | |
| Montana | Wine |
$0.27 |
Per Liter | 01/31/24 | |
| Nebraska | Wine |
$0.95 |
Per Gallon | 01/31/24 | |
| Farm Wine |
$0.06 |
Per Gallon | 01/31/24 | ||
| Nevada | Wine 1/2%-14% |
$0.70 |
Per Gallon | 02/01/24 | |
| Wine 14.1%-22% |
$1.30 |
Per Gallon | 02/01/24 | ||
| Wine >22% |
$3.60 |
Per Gallon | 02/01/24 | ||
| New Hampshire | Wine |
State Controlled |
Per Gallon | 02/01/24 | |
| New Jersey | Wine |
$0.875 |
Per Gallon | 02/01/24 | |
| New Mexico | Wine: First 80,000 Liters (Small Winegrower) |
$0.10 |
Per Liter |
02/01/24 | |
| Wine: After 80,000 Liters but less than 950,000 (Small Winegrower) |
$0.20 |
Per Liter | 02/01/24 | ||
| Wine (Wholesale) |
$0.45 |
Per Liter | 02/01/24 | ||
| Fortified Wine (Wholesale) |
$1.50 |
Per Liter | 02/01/24 | ||
| New York | Wine |
$0.30 |
Per Gallon | None | 02/01/24 |
| North Carolina | Wine |
$0.2634 |
Per Liter | 02/01/24 | |
| Fortified Wine |
$0.2934 |
Per Liter | 02/01/24 | ||
| North Dakota | Wine, Including Sparkling Wine, Containing Less than 17% Alcohol by Volume |
$0.50 |
Per Gallon | 02/01/24 | |
|
$0.132 |
Per Liter | 02/01/24 | |||
| Wine Containing 17%-24% Alcohol by Volume |
$0.60 |
Per Gallon | 02/01/24 | ||
|
$0.159 |
Per Liter | 02/01/24 | |||
| Ohio | Wine - 4% Up to 14% |
$0.30 |
Per Gallon | 02/01/24 | |
| Wine - > 14% Up to 21% |
$0.98 |
Per Gallon | 02/01/24 | ||
| Sparkling - Up to 21% |
$1.48 |
Per Gallon | 02/01/24 | ||
| Ohio: Cuyahoga County | Wine - 1/2% up to 21% |
$0.32 |
Per Gallon | 02/01/24 | |
| Wine - >14% up to 21% |
$0.32 |
Per Gallon | 02/01/24 | ||
| Sparkling |
$0.32 |
Per Gallon | 02/01/24 | ||
| Oklahoma | Wine |
$0.19 |
Per Liter | 02/01/24 | |
| Sparkling Wine |
$0.55 |
Per Liter | 02/01/24 | ||
| Oregon | Wine |
$0.65 |
Per Gallon | 02/01/24 | |
| Pennsylvania | Wine |
$2.50 |
Per Gallon | 02/01/24 | |
| Rhode Island | Still Wine |
$1.40 |
Per Gallon | 02/01/24 | |
| Still Wine: Rhode Island Fruits |
$0.30 |
Per Gallon | 02/01/24 | ||
| Sparkling Wine |
$0.75 |
Per Gallon | 02/01/24 | ||
| South Carolina | Wine |
$0.90 |
Per Gallon | 02/01/24 | |
|
$0.2535 |
Per Liter | 02/01/24 | |||
| Wine (Out of State) |
$0.2535 |
Per Liter | 02/01/24 | ||
| South Dakota | Light Wines Containing More than 3.2% and not More than 14% of Alcohol by Weight |
$0.93 |
Per Gallon | 02/01/24 | |
| Wine > 14% but <20% of Alcohol by Weight |
$1.45 |
Per Gallon | 02/01/24 | ||
| Wine >20% but <24% of alcohol by weight, All Natural Sparkling Wines and All Artificial Sparkling Wines Containing Alcohol |
$2.07 |
Per Gallon | 02/01/24 | ||
| Tennessee | Wine |
$1.21 |
Per Gallon | 02/01/24 | |
| Texas | Wine <14% |
$0.204 |
Per Gallon | 02/01/24 | |
| Wine >14% |
$0.408 |
Per Gallon | 02/01/24 | ||
| Sparkling Wine |
$0.516 |
Per Gallon | 02/01/24 | ||
| Utah | Wine |
Repealed |
02/01/24 | ||
| Vermont | Wine |
$0.55 |
Per Gallon | 02/01/24 | |
| Virginia | Wine |
$0.40 |
Per Liter | 02/01/24 | |
| Washington | Table Wine |
$0.2292 |
Per Liter | 02/01/24 | |
| Fortified Wine |
$0.4536 |
Per Liter | 02/01/24 | ||
| West Virginia | Wine |
$0.26406 |
Per Liter | 02/01/24 | |
| Wisconsin | Wine 7%-14% |
$0.06605 |
Per Liter | 02/01/24 | |
| Wine >14% |
$0.1189 |
Per Liter | 02/01/24 | ||
| Wyoming | Wine |
$0.28 |
Per Gallon | 02/01/24 |
