State Excise Tax on Distilled Spirits Map 2015

We recently took a look at Federal Excise Tax – FET to compare Distilled Spirits, Wine and Beer. The rates vary widely from $13.50 for Distilled Spirits to $1.07 for Wine and $0.58 for Beer. Today, we are drilling down on the State Excise Tax rate for Distilled Spirits. If you have not seen these rates before, you will find this is really an eye opening experience. The state tax rates vary from a low of zero, nada, zilch up to an incredibly high $35.22.

The state tax data was gathered by the Distilled Spirits Council of the United States – DISCUS and assembled by TaxFoundation.org into a nice state by state map to show you the differences.  All the rates are based on Dollars Per Gallon.

Top 5 States with the Highest Distilled Spirits Excise Tax

  1. Washington, $35.22.  *(e) Includes sales taxes specific to alcoholic beverages. (f) Includes the retail (17%) and distributor (10%) license fees, converted into a gallonage excise tax rate.
  2. Oregon, $22.72.  *(b) Control state.
  3. Virginia, $19.18.  *(b) Control state.
  4. Alabama, $18.22.  *(b) Control state.
  5. Alaska, $12.80. *(a) Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines).

Top 5 States with the Lowest Distilled Spirits Excise Tax

  1. Colorado, $2.28
  2. Missouri, $2.00
  3. West Virginia, $1.89. *(b) Control state.
  4. New Hampshire, $0.00. *(b) Control state.
  5. Wyoming $0.00. *(b) Control state.

How to Use the Charts

  • You can click on the How High Are Taxes on Distilled Spirits in Your State map to see it full size.
  • Further down on the page we dropped the data into a sort-able chart. The default sort sequence displays the highest rate first. You can click on any of the column headers to resort the data in any order you would like.
  • And finally, we answer the question, “What’s a Bottle of Jack Cost by State?”

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How High Are Taxes on Distilled Spirits by State Map
State Excise Tax on Distilled Spirits Map 2015

How High Are Taxes on Distilled Spirits by State Sort-able Table

Here’s the list sorted by price from highest to lowest. You can click on State, Tax Rate or No column headings to resort the list.

No.State Tax Rate
1Washington(e,f) $33.54
2Oregon(b) $22.74
3Virginia(b) $19.86
4Alabama(b) $18.25
5FEDERAL $13.50
6Alaska(a) $12.80
7Utah(b) $12.75
8Iowa(b) $12.50
9North Carolina(b) $12.48
10Michigan(b) $11.94
11Idaho(b) $10.94
12Ohio(b) $9.86
13Montana(b) $9.77
14Minnesota(d,e) $8.67
15Illinois(a) $8.55
16Mississippi(b) $7.74
17Vermont(b) $7.71
18Kentucky(c) $7.54
19Pennsylvania(b) $7.23
20Arkansas(d,e) $6.88
21Florida(a) $6.50
22New York(a) $6.44
23New Mexico $6.06
24Hawaii $5.98
25Maine(b) $5.82
26Washington D.C.(e) $5.69
27Oklahoma $5.56
28New Jersey $5.50
29South Carolina(d) $5.42
30Connecticut(a) $5.40
31Rhode Island(a) $5.40
32North Dakota(a,e) $4.66
33Maryland(a,e) $4.64
34South Dakota(a,e) $4.63
35Tennessee(d) $4.46
36Massachusetts(a) $4.05
37Georgia(a) $3.79
38Delaware(a) $3.75
39Nebraska $3.75
40Nevada(a) $3.60
41California(a) $3.30
42Wisconsin $3.25
43Arizona $3.00
44Indiana(a) $2.68
45Kansas $2.50
46Louisiana(a) $2.50
47Texas(a) $2.40
48Colorado $2.28
49West Virginia(b) $2.11
50Missouri $2.00
51New Hampshire(b) $0.00
52Wyoming(b) $0.00
(a) Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines).
 (b) Control states, where the government controls all sales. Products can be subject to ad valorem mark-up as well as excise taxes.
 (c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate.
 (d) Includes case fees and/or bottle fees which may vary with size of container.
 (e) Includes sales taxes specific to alcoholic beverages.
 (f) Includes the retail (17%) and distributor (10%) license fees, converted into a gallonage excise tax rate.
 Note: Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers. D.C.’s rank does not affect states’ ranks, but the figure in parentheses indicates where it would rank if included.
 Source: Distilled Spirits Council of the United States

How Does This Impact the Price at the Counter?

The bottom line for consumers is what’s the total out of pocket cost for a bottle? I came across this list from Gizmodo that shows the cost of a 750ml bottle of Jack Daniels in every state. As the author says, this is not exactly a scientific pricing study, it was several phone calls to average liquor stores across the U.S. The data is a couple years old but it shows how the prices vary widely.

On the low side you can pick up a bottle of Jack Daniels in New Mexico for $15.99. New Mexico is number 22 on the excise tax list with an average rate of $6.06. On the high side, Alaska makes the top of this list. A bottle of Jack in Alaska will set you back about $35.00. Alaska ranks #5 on the highest excise tax rate of $12.80. Apparently, everything is bigger in Alaska including liquor prices!

The Price of a Bottle of Jack in Every State Sort-able Table

Here’s the list sorted by price from high to low. You can click on any column heading to resort the list.

No.State Bottle of Jack Liquor Store
1Alaska $35.00 Percy's Liquor Store, Juneau
2West Virginia $32.99 Liquor Co, Charleston
3Hawaii $29.99 The Liquor Collection, Honolulu
4Massachusetts $28.99 Charles Street Liquors
5Iowa $28.99 Liquor House, Iowa City
6New York $28.99 Warehouse Wine and Spirits, New York
7Michigan $28.62 Calumet Market and Spirits, Detroit
8Rhode Island $28.00 City Liquors, Providence
9North Carolina $26.95 ABC Store, Raleigh
10Montana $26.75 Bottle and Shots West Liquor Store Billings
11Kentucky $25.99 Old Town Wine and Spirits, Louisville
12New Hampshire $25.99 Liquor and Wine Outlet, New London
13Utah $25.49 State Liquor Store, Salt Lake City
14North Dakota $24.99 Empire Liquors, Fargo
15New Jersey $24.99 Super Buy Rite, Jersey City
16Connecticut $24.99 BevMax, Stamford
17Tennessee $24.99 Frugal MacDoogal Liquor Warehouse, Nashville
18Oregon $24.95 Northside Liquor Store, Eugene
19Virginia $24.90 ABC Store, Richmond
20Arkansas $24.52 Lake Liquors, Maumelle
21Ohio $24.25 Campus State Liquor Store, Columbus
22Washington, DC $24.00 Tenley Wine & Spirits
23Vermont $24.00 Beverage Warehouse, Winooski
24Alabama $23.99 ABC Liquors, statewide
25Nebraska $23.99 The Still, Lincoln
26Maryland $23.99 Eastport Liquors, Annapolis
27Indiana $23.99 Nick's Liquor Store, Hammond
28South Dakota $23.94 Capital City Wine & Spirits, Pierre
29Idaho $23.95 State Run Liquor Store, 17th and State, Boise
30Mississippi $23.32 Stanley's Liquor and Wine, Jackson
31Pennsylvania $22.99 Wine and Spirits Store, Philadelphia
32Colorado $22.99 Colorado Liquor Mart, Denver
33South Carolina $22.90 Burris Liquor Store, Charleston
34Georgia $21.99 Midtown Liquor, Atlanta
35Delaware $21.99 Tri-State Liquors, Claymont
36Wyoming $20.99 Dell Range Liquor Store, Cheyenne
37Maine $19.99 Lou's Beverage Barn, Augusta
38Illinois $19.99 Binny's, Chicago
39Minnesota $19.99 Zipp's Liquor, Minneapolis
40Missouri $19.99 Lukas Liquor, Kansas City
41Kansas $19.99 Lukas Liquor, Overland Park
42Wisconsin $19.99 WI Discount Liquor, Milwaukee
43Louisiana $19.99 Prytania Liquor Store, New Orleans
44Nevada $19.99 Lee's Discount Liquor, Las Vegas
45Oklahoma $18.53 Byron's Liquor Warehouse, Oklahoma City
46Washington $17.99 BevMo, Bellingham
47California $17.99 BevMo, Culver City
48Texas $17.99 Wine and More, Dallas
49Florida $17.99 Wine and More, Daytona Beach
50Arizona $16.99 Total Wine and More, Phoenix
51New Mexico $15.99 Quarter's Discount Liquors, Albuquerque

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