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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 ($15.92). Distilled spirits are taxed the least in Wyoming and New Hampshire.
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Alcohol and Tobacco Tax and Trade Bureau
ttb.gov › taxes › tax-audit › tax-and-fee-rates
Tax Rates | TTB: Alcohol and Tobacco Tax and Trade Bureau
Tax Rates by CommodityBeer | Wine | Distilled Spirits | Tobacco Products | Cigarette Papers/Tubes | Firearms/Ammunition Filing Your Taxes with TTBTax Forms and Filing Instructions and Helpful TipsTax Filing Due Dates
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Washington Department of Revenue
dor.wa.gov › about › statistics-reports › spirits-taxes
Spirits taxes | Washington Department of Revenue
There are two types of spirits (liquor) taxes: a spirits sales tax and a spirits liter tax · Spirits sales tax is based on the selling price of spirits in the original package
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Tax Foundation
taxfoundation.org › home › data › state taxes › distilled spirits taxes by state, 2024
How Stiff Are Your State’s Distilled Spirits Taxes?
May 29, 2025 - Newer products like spirits-based hard seltzers and ready-to-drink cocktails have fueled growth, while also blurring the lines of a categorical tax system. The result has been a spirited competition throughout the alcohol industry for market share, including calls to reform tax policy.
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New York State Tax Department
tax.ny.gov › bus › bev › abt.htm
Alcoholic beverages tax
When you package your product in ... as a Bottle Deposit Initiator to collect the five cent ($.05) deposit on every beverage container sold in New York State. We may require you to file a surety bond or other acceptable security to secure payment of any amount due under the Tax ...
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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
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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A Whiskey Journal
awhiskeyjournal.com › liquor-taxes-taxes-and-more-taxes
Liquor Taxes, Taxes, and More Taxes | A Whiskey Journal
July 28, 2013 - The Federal Government collects an excise tax from a distiller when it bottles a barrel of spirits and sells it. 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 ...
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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
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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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

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/

Find elsewhere
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Texas Comptroller
comptroller.texas.gov › taxes › mixed-beverage › sales.php
Mixed Beverage Sales Tax
Mixed beverage permittees in Texas must pay a mixed beverage sales tax on each mixed beverage (distilled spirits, beer, ale and wine) they sell, prepare or serve.
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Alcohol Justice
alcoholjustice.org › tax-calculator
Alcohol Tax Calculator | Advocacy Resource | Alcohol Justice
October 10, 2024 - Alcohol Justice offers an interactive Tax Calculator. Use the tool to estimate new annual revenue from a tax increase in your state.
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Congress.gov
congress.gov › crs-product › R48181
Alcohol Excise Taxes: An Overview | Congress.gov | Library of Congress
Examples: "Trade Relations", "Export Controls" · Examples: hr5, h.r.5, sjres8, sa2, pl116-21, 86Stat1326
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Scotch Whisky
scotch-whisky.org.uk › uk excise duty
UK Excise Duty
Alcohol duty is currently higher for distillers than any other alcohol category in the UK. Learn more about how fair taxation will support the Scotch Whisky industry and consumers, while still delivering tax revenue to fund vital public services.
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Wine Institute
wineinstitute.compliancerules.org › state-wine-excise-tax
State Excise Tax Rates on Wine – Wine Institute
The information contained on this site is a result of a partnership between Wine Institute and Avalara · Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice.
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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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The Whiskey Wash
thewhiskeywash.com › home › whiskey styles › half of the price of your whiskey could be tax
Half Of The Price of Your Whiskey Could Be Tax - The Whiskey Wash
February 6, 2024 - State and federal excise taxes on spirits are surprisingly high - but the American Craft Spirits Association wants to change that.
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CA
cdtfa.ca.gov › dataportal › dataset.htm
Open Data Portal
Alert from California Department of Tax and Fee Administration · If you have been affected by a California disaster, please refer to our State of Emergency Tax Relief page for a list of declared disasters and instructions on how to apply for relief