April 20, 2026 - They have the federal tax of $17.50 per proof gallon plus state and local taxes. They also have the cost of aging and, in Kentucky, that is more expensive than any other state because they have a tax on aging barrels they have to pay every year.

July 1, 2026 - Across states, Washington levies the greatest excise tax rate on distilled spirits, at $36.55 per gallon. The Evergreen State is followed by Oregon ($22.86), Virginia ($22.06), Alabama ($21.69), and Utah ($15.92).

The whiskey tax was used to fund the fledgling federal government, repay debts from the American Revolution, and help establish federal supremacy over the states.2 The burden of the tax was controversial along geographic divisions (Westerners on the frontier tended to both consume more whiskey and use it as a medium of financial exchange) and ideological divisions (Federalists versus Anti-Federalists).

May 22, 2026 - The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits. Distilled spirits are generally taxed according to increasingly hard-to-define categories of alcohol. The arcane categorical system could be made simpler and more neutral by modernizing the structure and taxing according to actual alcohol content.

March 11, 2016 - The State Excise Tax rates for Distilled Spirits vary widely from a low of $0 all the way up to an incredible high of $35.22. Take a look at your state(s).

July 28, 2013 - The rate is $13.50 per proof gallon. For example, excise tax on a 750-ml bottle of spirit that is 40% alcohol = 750 / 1,000 * 0.26417 (calculate number of gallons) * 0.4 * 2 (convert to proof gallons) * $13.50 = $2.14.

August 18, 2025 - Today, your whiskey is taxed at two levels: federal and state. Federal excise tax on distilled spirits is currently $13.50 per proof gallon (one gallon of spirit at 100 proof at 60 degrees Fahrenheit).

May 29, 2025 - Products can be subject to ad valorem mark-up as well as excise taxes. (b) Different rates also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or on board airlines). (c) Includes case fees and/or bottle fees which may vary with size of container.

May 9, 2022 - See the CBMA page for more information. For distilled spirits, your effective tax rate may be lower based on tax credits for eligible wine or eligible flavor content.

A directory of the states and their liquor tax rate, type, basis, applicable local jurisdiction tax, and if the tax is state controlled.

but an additional 5% tax ($0.67) was added to the calculated tax bottle ($0.45, not shown) to get the final estimated tax per bottle ($1.12).

February 3, 2023 - State alcohol excise taxes on wine, beer, and spirits. Download the excel file for historical rates for each state.

These small producer credits reduce the tax to $0.01 or less per 750 milliliter bottle.

December 7, 2022 - The highest tax rate on distilled spirits is $13.50 per proof gallon. (A proof gallon is a liquid gallon that is 50 percent alcohol by volume.) A tax rate of $13.50 per proof gallon translates to about 21 cents per ounce of pure alcohol.

Laws specifying the two major types of taxes levied on distilled spirits – “specific excise taxes” (taxes levied on the quantity of a beverage) and “ad valorem excise taxes” (taxes levied on the price of a beverage). Users familiar with the previous APIS analysis of Alcohol Beverages ...

December 5, 2023 - But if the wine has over 14% alcohol, the tax jumps to $1.72 per gallon. When bought by the bottle, the sales tax on spirits is 20.5%. But when bought by the glass, the tax is 13.7%. Wine and beer are subject to the standard sales taxes in the state.

January 16, 2018 - To put this in perspective, the Federal Excise Tax for a 750 ml bottle of 80 proof (40% ABV) spirits was $2.14 per bottle until this year. It is with great irony that a relatively unpopular tax reform bill included tax relief for an increasingly ...

July 6, 2026 - The inflation-adjusted tab, which included more than 100 bottles of wine, 30 bottles of beer and eight bottles of whiskey, would have cost the well-lubricated patriots up to $17,000.

Spirits sales tax is based on the selling price of spirits in the original package.