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Tax Foundation
taxfoundation.org › home › data › state taxes › distilled spirits taxes by state, 2026
Distilled Spirits Taxes by State, 2026 | Interactive Map
18 hours ago - 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 onboard airlines). (c) Includes case fees and/or bottle fees which may vary with size of container.
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The Whiskey Wash
thewhiskeywash.com › the whiskey wash › lifestyle › half of the price of your whiskey could be tax
Half Of The Price of Your Whiskey Could Be Tax - The Whiskey Wash
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).
Discussions

How are the Whiskey (liquor) taxes where you live?
NH here. No liquor or sales tax More on reddit.com
🌐 r/whiskey
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February 28, 2019
pre-tax differences in liquor prices by state
Excise taxes on distilled spirits (by the gallon) vary considerably by state. This is already factored into shelf price. https://taxfoundation.org/data/all/state/state-distilled-spirits-taxes-2023/ More on reddit.com
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January 27, 2024
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A Whiskey Journal
awhiskeyjournal.com › liquor-taxes-taxes-and-more-taxes
Liquor Taxes, Taxes, and More Taxes | A Whiskey Journal
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.
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Distillery Trail
distillerytrail.com › home › part 2: how high are distilled spirits excise taxes in your state [infographic]
Part 2: How High Are Distilled Spirits Excise Taxes in Your State [Infographic] - Distillery Trail
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).
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Bricker
bricker.com › insights › publications › new-whiskey-rebellion-distilled-spirits-excise-tax-drops-first-time-since-civil-war
THE NEW WHISKEY REBELLION: Distilled Spirits Excise Tax Drops for First Time Since Civil War
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 ...
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Alcohol and Tobacco Tax and Trade Bureau
ttb.gov › taxes › tax-audit › tax-and-fee-rates
Tax Rates | TTB: Alcohol and Tobacco Tax and Trade Bureau
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.
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Tax Foundation
taxfoundation.org › home › data › distilled spirits taxes by state, 2023
How Hard Do Distilled Spirits Taxes Bite in Your State?
May 29, 2025 - 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).
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Congress.gov
congress.gov › crs-product › R48181
Alcohol Excise Taxes: An Overview | Congress.gov | Library of Congress
However, CBP analyzed unpublished drawback claims data for FY2015 and estimated a potential cost of double drawback of about $55 million, compared with total wine import excise tax collections of $335 million. CBP estimated that 13% of bottled ...
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Tax Foundation
taxfoundation.org › home › data › state taxes › distilled spirits taxes by state, 2024
How Stiff Are Your State’s Distilled Spirits Taxes?
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.
Find elsewhere
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Congressional Budget Office
cbo.gov › budget-options › 58705
Increase All Taxes on Alcoholic Beverages to $16 per Proof Gallon and Index Them for Inflation | Congressional Budget Office
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.
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Bourbonveach
bourbonveach.com › 2026 › 04 › 20 › whiskey-prices-per-bottle
Whiskey Prices Per Bottle – bourbonveachdotcom
April 19, 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.
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Alcohol Policy Information System
alcoholpolicy.niaaa.nih.gov › apis-policy-topics › distilled-spirits › 31
Distilled Spirits | APIS - Alcohol Policy Information System - NIH
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 ...
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Arg
arg.org › wp-content › uploads › 2016 › 08 › State.Tax_.Rates_.pdf pdf
State Alcohol Tax Rates
culated the estimated tax rates for a lower priced · brand with an adjusted FOB of $7.64 and for a high­ · er priced brand with an adjusted FOB of $21.39. Es­ · timates for a 750ml bottle with the adjusted FOB of
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Route Fifty
route-fifty.com › finance › 2021 › 07 › how-stiff-are-liquor-taxes-each-state › 183062
The States With the Stiffest Liquor Taxes - Route Fifty
July 2, 2021 - Washington state by far has the highest excise tax rate on distilled spirits ($35.31 per gallon), followed by Oregon ($21.95), Virginia ($19.89), Alabama ($19.11) and Utah ($15.92), the Tax Foundation found.
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Washington Department of Revenue
dor.wa.gov › about › statistics-reports › spirits-taxes
Spirits taxes | Washington Department of Revenue
There are two types of spirits (liquor) taxes: a spirits sales tax and a spirits liter tax · Spirits sales tax is based on the selling price of spirits in the original package
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Reddit
reddit.com › r/cocktails › pre-tax differences in liquor prices by state
r/cocktails on Reddit: pre-tax differences in liquor prices by state
January 27, 2024 -

I was watching a youtube video on bourbons, the result of which I was looking for a bottle of Old Forester 1920. My local TotalWine has it for $67.99 + WASLT which are the (crazy) taxes WA state has for liquor. The video mentioned it being around $50, and the initial price shown in the google search showed it as $54.99.

That made me question what are the price differences by state. Looking at the pre-tax prices for the same bottle - 750ml Old Forester 1920, all at Total Wine, I came up with the following which surprised me:

$67.99 Bellevue, WA

$52.99 San Jose, CA

$52.99 Newport beach, CA

$54.99 Phoenix AZ

$62.99 Las Vegas, NV

$53.90 Denver, CO

$54.99 Austin, TX

$58.99 Greenfield, WI

$61.99 Ann Arbor, MI

$60.99 Dorchester, MA

$64.99 Westbury, NY

$62.99 Laurel, MD

$63.99 Charleston, SC

$49.99 Louisville, KY

$58.99 Jacksonville FL

$64.99 Nashville, TN

$59.99 Roseville, MN

$55.99 Baton Rouge, LA

I could understand if these are the post-tax prices as each state is different as to how much they tax liquor, but these are all the list prices so should be pre-tax, and for the couple I went as far as checkout, that seemed to hold. This doesn't seem to be distance related to KY, as CA which has one of the higher distances, and cost of living is one of the cheaper options.

The same bottle varies from $50 to $68 which seems like quite a difference.

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EBSCO
ebsco.com › research-starters › history › whiskey-tax-1791
Whiskey tax of 1791 | History | Research Starters | EBSCO Research
Proposed by Secretary of the Treasury ... spirits, primarily whiskey, with rates set at 7 cents per gallon for domestic products and 10 cents for those distilled from foreign materials....
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Alcohol Tax
alctax.avior.tax › doc › alc › liquor-tax-rates
Liquor Tax Rates By State on AlcTax
A directory of the states and their liquor tax rate, type, basis, applicable local jurisdiction tax, and if the tax is state controlled.
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Alcohol Policy Information System
alcoholpolicy.niaaa.nih.gov › file-page › total-tax-a-suggested-method-for-calculating-alcohol-beverage-taxes › 80
Total Tax: A Suggested Method for Calculating Alcohol Beverage Taxes | APIS - Alcohol Policy Information System
Further insight is gained through examination of Figures 5a-5d, which provide scatter plots of on- and off-premises total tax per drink for wine and spirits and adult binging. These figures (Figures 5a through 5d) reveal a much smaller variance for off-premises total tax per drink (standard deviation for spirits = $0.08; $0.05 for wine) than for on-premises total tax per drink (standard deviation for spirits = $0.32; $0.17 for wine).