Division of Alcoholic beverages and tobacco
- Tax Rate Information
EXCISE TAXES - ALCOHOLIC BEVERAGES
| Beer | |
| Pints or less | $0.06 each |
| Quarts | $0.12 each |
| Bulk Gallons | $0.48 per gallon |
| Wine (% alcohol by volume) | |
| Less than 17.259% | $2.25 per gallon |
| 17.259% or more | $3.00 per gallon |
| Natural Sparkling | $3.50 per gallon |
| Cider | $0.89 per gallon |
| Liquor (% alcohol by volume) | |
| Less than 17.259% | $2.25 per gallon |
| 17.259% to 55.780% | $6.50 per gallon |
| More than 55.780% | $9.53 per gallon |
EXCISE TAXES AND SURCHARGE - CIGARETTES
| Excise Tax (per pack) | Surcharge (per pack) |
|
| Packages containing not less than two nor more than ten | $0.1695 | $0.50 |
| Packages containing more than ten; but not more than twenty | $0.3390 | $1.00 |
| Packages containing 25 cigarettes | $0.42375 | $1.25 |
EXCISE TAXES AND SURCHARGE - OTHER TOBACCO PRODUCTS
| 25% of wholesale sales price (excise tax) | $0.25 per $1.00 |
| 60% of wholesale sales price (surcharge) | $0.60 per $1.00 |
See Tax Rate History Information

