|
Tax Index |
The following states have increased
alcohol taxes in their states in 2002-2005.
* These include control states,
where mark-ups have increased.
|
2002
|
|
Alaska |
|
Product |
2001 Tax Rate (per gallon) |
2002 Tax Rate (per gallon) |
|
Beer |
$0.53 |
$1.07 |
|
Wine |
$0.85 |
$2.50 |
|
Liquor |
$5.60 |
$12.80 |
|
|
|
|
|
Tennessee |
|
Product |
2001 Tax Rate (per gallon) |
2002 Tax Rate (per gallon) |
|
Beer |
$0.13 |
$0.14 |
|
Wine |
$1.10 |
$1.21 |
|
Liquor |
$4.00 |
$4.40 |
|
|
|
|
|
Puerto Rico |
|
Product |
2001 Tax Rate (per gallon) |
2002 Tax Rate (per gallon) |
|
Beer |
$2.75 |
$4.12 |
|
Wine |
$1.20 |
$1.66 |
|
Liquor |
$22.75 |
$31.29 |
|
|
2003
See All 2003
Alcohol Tax Proposals |
|
Arkansas |
|
Product |
2002 Tax Rate (per
gallon) |
2003 Tax Rate (per
gallon)* |
|
Beer |
$0.23 |
same |
|
Wine |
$0.75 |
same |
|
Liquor |
$2.50 |
same |
|
|
|
*
Legislation continued an increase that would have ended this year. |
|
|
|
|
Idaho |
A 2%
surcharge will be imposed on liquor sold through state-controlled
stores beginning July 1, 2003. |
|
|
|
|
Nebraska |
|
Product |
2002 Tax Rate (per
gallon) |
2003 Tax Rate (per
gallon) |
|
Beer |
$0.23 |
$0.31 |
|
Wine |
$0.75 |
$0.95 |
|
Liquor |
$3.00 |
$3.75 |
|
|
|
|
|
Nevada |
|
Product |
2002 Tax Rate (per
gallon) |
2003 Tax Rate (per
gallon) |
|
Beer |
$0.09 |
$0.16 |
|
Liquor (>22% ABV) |
$2.05 |
$3.60 |
|
Liquor (14-22% ABV) |
$0.75 |
$1.30 |
|
Liquor (0.5-14% ABV) |
$0.40 |
$0.70 |
|
|
|
|
|
Utah |
|
Product |
2002 Tax Rate (per
gallon) |
2003 Tax Rate (per
gallon) |
|
Beer |
$0.35 |
$0.41 |
|
Liquor |
61% markup |
64% markup |
|
|
|
|
|
Washington |
|
Product |
2002 Rate |
2003 Rate |
|
Liquor
Mark-up |
$0.37/liter |
$0.79/liter
(temporary) |
|
2004
See All 2004
Alcohol Tax Proposals
There were no significant tax
increases in 2004.
|
2005
2005
Alcohol Tax Proposals |
|
Kentucky |
Raised all alcohol sales taxes
-- beer, liquor, and wine --
from nine to 11 percent. The
tax is levied on wholesalers. |
| |
|
|
Washington |
|
Product |
2004 Rate |
2005 Rate |
|
Liquor Tax |
2.44/liter |
3.77/liter |
|
Liquor
Mark-up |
$0.79/liter
(temporary) |
$0.79/liter
(permanent) |
|
Updated November 4, 2005
|
