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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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Bricker Graydon
brickergraydon.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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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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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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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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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.
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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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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 ...
Find elsewhere
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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 - State and federal excise taxes on spirits are surprisingly high - but the American Craft Spirits Association wants to change that. ... Margarett Waterbury is a whiskey enthusiast and industry expert.
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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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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).
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Tax Foundation
taxfoundation.org › home › data › distilled spirits taxes by state, 2021
Liqour Taxes | How High Are Distilled Spirits Taxes in Your State?
May 29, 2025 - Spirits excise rates may include a wholesale tax rate converted to a gallonage excise tax rate; case and/or bottle fees, which can vary based on size of container; retail and distributor license fees, converted into a gallonage excise tax rate; as well as additional sales taxes.
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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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Tax Foundation
taxfoundation.org › home › data › state taxes › distilled spirits taxes by state, 2025
Distilled Spirits Taxes by State, 2025 | Interactive Map
May 27, 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 onboard airlines). (c) Includes case fees and/or bottle fees which may vary with size of container.
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Urban Institute
urban.org › policy-centers › cross-center-initiatives › state-and-local-finance-initiative › state-and-local-backgrounders › alcohol-taxes
How do state and local alcohol taxes work?
Alcohol taxes are selective sales taxes on the purchase of alcohol. Most states levy the tax as an amount per unit sold (i.e., per gallon of beer, wine, or liquor). State and local governments collected a combined $8.2 billion in revenue from alcohol taxes in 2021 · The producer or seller ...
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Tax Policy Center
taxpolicycenter.org › statistics › state-alcohol-excise-tax-rates
State Alcohol Excise Tax Rates
State alcohol excise taxes on wine, beer, and spirits. Download the excel file for historical rates for each state.
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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 ...