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 $0.72 $1.80 over 21%$1.80 yes
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 5%$0.19 yes
KS $0.30 over 14%$0.75 yes 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 over 15.5%-24%$1.24 yes Control state for wine products over 15.5%, such products subject to mark-up
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 $0.99 over 17%$1.11 yes
ND $0.50 over 17%$0.60 yes 7% gross receipts tax on retail sales for on or off premise consumption
OH $0.32 $1.50 over 14%$1.00 yes Vermouth is $1.08 per gallon. Cuyahoga County: $0.32/ gallon excise tax on wine.
OK $0.72 $2.08 yes
OR $0.67 over 14%$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 wne
SD $0.93 $2.07 over 14%-20%$1.45
over 20%-24%$2.07
yes additional 2% occupational wholesale tax
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
Top