State Excise Tax Rates on Wine
| State | Wine ($/Gal.) |
Sparkling Wine ($/Gal.) |
Other Categories ($/Gal.) |
Sales Tax Applies | Notes |
|---|---|---|---|---|---|
| AL | $1.70 | over 16.5%$9.16 | yes | ||
| AK | $2.50 | na | |||
| AZ | $0.84 | yes | |||
| AR | $0.75 | under 6.3%$0.25 | yes | ||
| CA | $0.20 | $0.30 | yes | ||
| CO | $0.32 | yes | |||
| CT | $0.79 | $1.98 | over 21%$1.98 | yes | 10% increase in tax rates on wine is effective Oct. 1, 2019. |
| DE | $1.63 | na | |||
| DC | $0.30 | $0.45 | over 14%$0.40 | yes | The on premises alcohol sales tax rate is 10% and the off premises alcohol sales tax rate is 10.25%. |
| FL | $2.25 | $3.50 | over 17.259%$3.00 | yes | |
| GA | $1.51 | over 14%$2.54 | yes | $0.83 per gallon local tax | |
| HI | $1.38 | $2.12 | wine coolers$0.85 | yes | |
| ID | $0.45 | yes | |||
| IL | $1.39 | over 20%$8.55 | yes | Cook County: $0.24/gallon excise tax on wine up to 14%, $.45/gallon on wine over 14% but less than 20% Chicago: $.36/gallon on wine. $.89/gallon on wine over 14% but less than 20% |
|
| IN | $0.47 | over 21%$2.68 | yes | ||
| IA | $1.75 | under 6.25%$0.19 | yes | ||
| KS | $0.30 | over 16%$0.75 | no, see comment | 8% liquor enforcement tax on off-premises sales | |
| KY | $0.50 | yes | 6% sales tax on off-premise sales / 10% wholesale tax | ||
| LA | $0.76 | $2.08 | over 14%-24%$1.33 over 24%$2.08 |
yes | City of New Orleans: $.05/gal. - still wine under 14%, $.10/gal. - still wine 14%-24%, $.40/gal. - sparkling wine |
| ME | $0.60 | $1.24 | fortified wine$1.24 | yes | |
| MD | $0.40 | yes | 9% sales tax on alcoholic beverages | ||
| MA | $0.55 | $0.70 | no | ||
| MI | $0.51 | over 16%$0.76 | yes | ||
| MN | $0.30 | $1.82 | over 14%-21%$0.95 over 21%-24%$1.82 over 24%$3.52 |
yes | $0.01/bottle tax (except miniatures). The 6.875% general sales tax rate and 2.5% liquor gross receipts tax apply to beer, wine and other alcoholic beverages sold at on-sale or off-sale premises. |
| MS | $0.35 | $1.00 | yes | Control state, wine products subject to mark-up | |
| MO | $0.42 | yes | |||
| MT | $1.06 | na | Control state for wine over 16%, such wine products subject to mark-up | ||
| NE | $0.95 | yes | |||
| NV | $0.70 | over 14%-22%$1.30 over 22%$3.60 |
yes | ||
| NH | na | Control state, wine products subject to mark-up | |||
| NJ | $0.88 | yes | |||
| NM | $1.70 | yes | |||
| NY | $0.30 | yes | |||
| NC | $1.00 | over 17%$1.11 | yes | ||
| ND | $0.50 | over 17%$0.60 | yes | 7% gross receipts tax on retail sales for on or off-premises consumption | |
| OH | $0.32 | $1.50 | over 14%$1.00 | yes | State excise tax rate on vermouth is $1.08/gal. All state tax rates include $.02/gal OH Grape Fund fee. Cuyahoga County imposes a $0.32/gal excise tax on wine. |
| OK | $0.72 | $2.08 | yes | ||
| OR | $0.67 | over 16%$0.77 | na | ||
| PA | yes | Control state, wine products subject to mark-up / 18% Emergency Tax (PA wineries exempt)/ Act 39 of 2016 imposed a new $2.50 per gallon excise tax on direct-to-consumer wine shipments only. | |||
| RI | $1.40 | $0.75 | no | ||
| SC | $0.90 | yes | $0.18/gallon additional tax on wine | ||
| SD | $0.93 | $2.07 | 14.1-20% ABW$1.45 over 20.1-24% ABW$2.07 |
yes | Additional 2% occupational wholesale tax Excise tax rates are based on Alcohol By Weight (ABW) |
| TN | $1.21 | yes | |||
| TX | $0.20 | $0.52 | over 14%$0.41 | yes | |
| UT | yes | Control state, wine products subject to mark-up | |||
| VT | $0.55 | yes | Control state for wine over 16%, such wine products subject to mark-up | ||
| VA | $1.51 | under 4%$0.26 | yes | ||
| WA | $0.87 | fortified wine$1.72 | yes | ||
| WV | $1.00 | yes | State and local sales tax, 5% municipal liquor tax | ||
| WI | $0.25 | over 14%$0.45 | yes | ||
| WY | $0.28 | yes | Control state, wine products subject to mark-up |
