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Ranking states with the highest and lowest beer taxes

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    Ranking states with the highest and lowest beer taxes

    Alcohol remains heavily regulated in the US, partially as a legacy of prohibition. This regulation varies from state to state. In addition to the general sales tax, all 50 states impose an additional tax on beer, which is often passed onto consumers.

    The taxes levied are an excise tax and come in the form of either a fixed per-volume tariff or a wholesale tax. Distributors are taxed in some states through their sales or by license fees. Other states impose a fee on bottles or cases of beer.  

    This list ranks the 50 states and the District of Columbia from the lowest beer excise tax to the highest, ranging from $0.02 per gallon to $1.29. In each ranking, you can also see the number of breweries per capita in 2016 and the consumption per capita in 2015 (most recent data available). 

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    #51. Wyoming

    Excise tax: $0.02 per gallon 

    Breweries per capita: 1.1 (#45 highest) 

    Consumption per capita: 1.28 (#14 highest)

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    #50. Missouri

    Excise tax: $0.06 per gallon

    Breweries per capita: 1.8 (#33 highest)

    Consumption per capita: 1.17 (#21 highest)

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    #49. Wisconsin

    Excise tax: $0.06 per gallon

    Breweries per capita: 3.3 (#12 highest)

    Consumption per capita: 1.39 (#6 highest)

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    #48. Kentucky

    Excise tax: $0.08 per gallon

    Breweries per capita: 1.1 (#44 highest)

    Consumption per capita: 0.99 (#39 highest)

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    #47. Oregon

    Excise tax: $0.08 per gallon

    Breweries per capita: 8.1 (#4 highest)

    Consumption per capita: 1.22 (#18 highest)

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    #46. Colorado

    Excise tax: $0.08 per gallon

    Breweries per capita: 8.4 (#3 highest)

    Consumption per capita: 1.12 (#28 highest)

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    #45. Pennsylvania

    Excise tax: $0.08 per gallon

    Breweries per capita: 2.2 (#25 highest)

    Consumption per capita: 1.31 (#12 highest)

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    #44. Maryland

    Excise tax: $0.09 per gallon

    Breweries per capita: 1.5 (#36 highest)

    Consumption per capita: 0.85 (#48 highest)

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    #43. District of Columbia

    Excise tax: $0.09 per gallon

    Breweries per capita: 2.3 (#22 highest)

    Consumption per capita: 1.14 (#25 highest)

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    #42. Rhode Island

    Excise tax: $0.11 per gallon

    Breweries per capita: 1.9 (#31 highest)

    Consumption per capita: 0.96 (#45 highest)

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    #41. Massachussetts

    Excise tax: $0.11 per gallon

    Breweries per capita: 2.2 (#24 highest)

    Consumption per capita: 0.96 (#44 highest)

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    #40. New Jersey

    Excise tax: $0.12 per gallon

    Breweries per capita: 1.3 (#43 highest)

    Consumption per capita: 0.83 (#50 highest)

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    #39. Indiana

    Excise tax: $0.12 per gallon

    Breweries per capita: 2.7 (#19 highest)

    Consumption per capita: 0.98 (#41 highest)

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    #38. Montana

    Excise tax: $0.14 per gallon

    Breweries per capita: 9 (#2 highest)

    Consumption per capita: 1.63 (#2 highest)

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    #37. New York

    Excise tax: $0.14 per gallon

    Breweries per capita: 1.9 (#29 highest)

    Consumption per capita: 0.9 (#47 highest)

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    #36. Idaho

    Excise tax: $0.15 per gallon

    Breweries per capita: 4.6 (#10 highest)

    Consumption per capita: 0.93 (#46 highest)

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    #35. Minnesota

    Excise tax: $0.15 per gallon

    Breweries per capita: 2.8 (#16 highest)

    Consumption per capita: 1.16 (#24 highest)

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    #34. Delaware

    Excise tax: $0.16 per gallon

    Breweries per capita: 2.7 (#18 highest)

    Consumption per capita: 1.2 (#20 highest)

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    #33. Arizona

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.8 (#32 highest)

    Consumption per capita: 1.16 (#23 highest)

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    #32. North Dakota

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.9 (#30 highest)

    Consumption per capita: 1.57 (#3 highest)

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    #31. Nevada

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.7 (#34 highest)

    Consumption per capita: 1.38 (#7 highest)

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    #30. Kansas

    Excise tax: $0.18 per gallon

    Breweries per capita: 1.5 (#35 highest)

    Consumption per capita: 1.03 (#34 highest)

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    #29. West Virginia

    Excise tax: $0.18 per gallon

    Breweries per capita: 1.1 (#46 highest)

    Consumption per capita: 1.14 (#26 highest)

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    #28. Ohio

    Excise tax: $0.18 per gallon

    Breweries per capita: 2.1 (#26 highest)

    Consumption per capita: 1.17 (#22 highest)

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    #27. Iowa

    Excise tax: $0.19 per gallon

    Breweries per capita: 3.2 (#13 highest)

    Consumption per capita: 1.34 (#9 highest)

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    #26. California

    Excise tax: $0.20 per gallon

    Breweries per capita: 2.2 (#23 highest)

    Consumption per capita: 0.99 (#38 highest)

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    #25. Michigan

    Excise tax: $0.20 per gallon

    Breweries per capita: 3.1 (#15 highest)

    Consumption per capita: 0.99 (#40 highest)

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    #24. Texas

    Excise tax: $0.20 per gallon

    Breweries per capita: 1.1 (#45 highest)

    Consumption per capita: 1.28 (#14 highest)

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    #23. Arkansas

    Excise tax: $0.23 per gallon

    Breweries per capita: 1.3 (#40 highest)

    Consumption per capita: 0.97 (#42 highest)

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    #22. Illinois

    Excise tax: $0.23 per gallon

    Breweries per capita: 2 (#27 highest)

    Consumption per capita: 1.12 (#29 highest)

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    #21. Connecticut

    Excise tax: $0.24 per gallon

    Breweries per capita: 1.9 (#28 highest)

    Consumption per capita: 0.84 (#49 highest)

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    #20. Virginia

    Excise tax: $0.26 per gallon

    Breweries per capita: 2.7 (#20 highest)

    Consumption per capita: 1 (#37 highest)

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    #19. Washington

    Excise tax: $0.26 per gallon

    Breweries per capita: 6.3 (#6 highest)

    Consumption per capita: 0.97 (#43 highest)

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    #18. Vermont

    Excise tax: $0.27 per gallon

    Breweries per capita: 10.8 (#1 highest)

    Consumption per capita: 1.57 (#4 highest)

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    #17. South Dakota

    Excise tax: $0.27 per gallon

    Breweries per capita: 2.5 (#21 highest)

    Consumption per capita: 1.48 (#5 highest)

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    #16. New Hampshire

    Excise tax: $0.30 per gallon

    Breweries per capita: 5.4 (#8 highest)

    Consumption per capita: 1.88 (#1 highest)

     

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    #15. Nebraska

    Excise tax: $0.31 per gallon

    Breweries per capita: 3.2 (#14 highest)

    Consumption per capita: 1.34 (#10 highest)

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    #14. Georgia

    Excise tax: $0.32 per gallon

    Breweries per capita: 0.7 (#49 highest)

    Consumption per capita: 1.01 (#36 highest)

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    #13. Maine

    Excise tax: $0.35 per gallon

    Breweries per capita: 7.6 (#5 highest)

    Consumption per capita: 1.37 (#8 highest)

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    #12. Louisiana

    Excise tax: $0.40 per gallon

    Breweries per capita: 0.8 (#48 highest)

    Consumption per capita: 1.27 (#15 highest)

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    #11. Oklahoma

    Excise tax: $0.40 per gallon

    Breweries per capita: 0.7 (#50 highest)

    Consumption per capita: 1.07 (#32 highest)

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    #10. New Mexico

    Excise tax: $0.41 per gallon

    Breweries per capita: 3.9 (#11 highest)

    Consumption per capita: 1.23 (#17 highest)

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    #9. Utah

    Excise tax: $0.41 per gallon

    Breweries per capita: 1.4 (#39 highest)

    Consumption per capita: 0.65 (#51 highest)

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    #8. Mississippi

    Excise tax: $0.43 per gallon

    Breweries per capita: 0.4 (#51 highest)

    Consumption per capita: 1.31 (#11 highest)

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    #7. Florida

    Excise tax: $0.48 per gallon

    Breweries per capita: 1.3 (#41 highest)

    Consumption per capita: 1.11 (#31 highest)

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    #6. Alabama

    Excise tax: $0.53 per gallon

    Breweries per capita: 0.8 (#47 highest)

    Consumption per capita: 1.12 (#27 highest)

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    #5. North Carolina

    Excise tax: $0.62 per gallon

    Breweries per capita: 2.8 (#17 highest)

    Consumption per capita: 1.05 (#33 highest)

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    #4. South Carolina

    Excise tax: $0.77 per gallon

    Breweries per capita: 1.4 (#37 highest)

    Consumption per capita: 1.21 (#19 highest)

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    #3. Hawaii

    Excise tax: $0.93 per gallon

    Breweries per capita: 1.3 (#42 highest)

    Consumption per capita: 1.28 (#13 highest)

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    #2. Alaska

    Excise tax: $1.07 per gallon

    Breweries per capita: 6.2 (#7 highest)

    Consumption per capita: 1.11 (#30 highest)

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    #1. Tennessee

    Excise tax: $1.29 per gallon

    Breweries per capita: 1.4 (#38 highest)

    Consumption per capita: 1.03 (#35 highest)

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