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State Excise Tax Rates on Wine Table

State Excise Tax Rates on Wine

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State Wine
($/Gal.) 		Sparkling Wine
($/Gal.) 		Other Categories
($/Gal.) 		Sales Tax Applies Notes

Alabama

 $1.70 Over 16.5% $9.16 Yes

Alaska

 $2.50 N/A

Arizona

 $0.84 Yes

Arkansas

 $0.75 Under 6.3% $0.25 Yes

California

 $0.20 $0.30 Yes

Colorado

 

 $0.32 Yes

Connecticut

 $0.79 $1.98 Over 21% $1.98 Yes 10% increase in tax rates on wine is effective Oct. 1, 2019.

Delaware

 $1.63 N/A

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%.

Florida

 $2.25 $3.50 Over 17.259% $3.00 Yes

Georgia

 $1.51 Over 14% $2.54 Yes $0.83 per gallon local tax

Hawaii

 $1.38 $2.12 Wine Coolers $0.85 Yes

Idaho

 $0.45 Yes

Illinois

 $1.39 Over 20% $8.55 Yes Cook County: $0.24/gallon excise tax on wine up to 14%, $0.45/gallon on wine over 14% but less than 20%
Chicago: $0.36/gallon on wine. $0.89/gallon on wine over 14% but less than 20%

Indiana

 $0.47 Over 21% $2.68 Yes

Iowa

 $1.75 Under 6.25% $0.19 Yes

Kansas

 $0.30 Over 16% $0.75 No, See Comment 8% liquor enforcement tax on off-premises sales

Kentucky

 $0.50 Yes 6% sales tax on off-premise sales / 10% wholesale tax

Louisiana

 $0.76 $2.08 Over 14%-24$ $1.33
Over 24% $2.08		 Yes City of New Orleans:
$0.05/gal. - still wine under 14%
$0.10/gal. - still wine 14%-24%
$0.40/gal. - sparkling wine

Maine

 $0.60 $1.24 Fortified Wine $1.24 Yes

Maryland

 $0.40 Yes 9% sales tax on alcoholic beverages

Massachusetts

 $0.55 $0.70 No

Michigan

 $0.51 Over 16% $0.76 Yes

Minnesota

 $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.

Mississippi

 $0.35 $1.00 Yes Control state, wine products subject to mark-up

Missouri

 $0.42 Yes

Montana

 $1.06 N/A Control state for wine over 16%, such wine products subject to mark-up

Nebraska

 $0.95 Yes

Nevada

 $0.70 Over 14%-22% $1.30
Over 22% $3.60		 Yes

New Hampshire

 N/A Control state, wine products subject to mark-up

New Jersey

 $0.88 Yes

New Mexico

 $1.70 Yes

New York

 $0.30 Yes

North Carolina

 $1.00 Over 17% $1.11 Yes

North Dakota

 $0.50 Over 17% $0.60 Yes 7% gross receipts tax on retail sales for on or off-premises consumption

Ohio

 $0.32 $1.50 Over 14% $1.00 Yes State excise tax rate on vermouth is $1.08/gal. All state tax rates include $0.02/gal OH Grape Fund fee. Cuyahoga County imposes a $0.32/gal excise tax on wine.

Oklahoma

 $0.72 $2.08 Yes

Oregon

 $0.67 Over 16% $0.77 N/A

Pennsylvania

 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.

Rhode Island

 $1.40 $0.75 No

South Carolina

 $0.90 Yes $0.18/gallon additional tax on wine

South Dakota

 $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)

Tennessee

 $1.21 Yes

Texas

 $0.20 $0.52 Over 14% $0.41 Yes

Utah

 Yes Control state, wine products subject to mark-up

Vermont

 $0.55 Yes Control state for wine over 16%, such wine products subject to mark-up

Virginia

 $1.51 Under 4% $0.26 Yes

Washington

 $0.87 Fortified Wine $1.72 Yes

West Virginia

 $1.00 Yes State and local sales tax, 5% municipal liquor tax

Wisconsin

 $0.25 Over 14% $0.45 Yes

Wyoming

 $0.28 Yes Control state, wine products subject to mark-up
This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.