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Ranking states with the highest and lowest beer taxes

  • Ranking states with the highest and lowest beer taxes
    1/ 4kclips // Shutterstock

    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). 

  • #51. Wyoming
    2/ inkknife_2000//Wikimedia

    #51. Wyoming

    Excise tax: $0.02 per gallon 

    Breweries per capita: 1.1 (#45 highest) 

    Consumption per capita: 1.28 (#14 highest)

  • #50. Missouri
    3/ Daniel Schwen // Wikimedia Commons

    #50. Missouri

    Excise tax: $0.06 per gallon

    Breweries per capita: 1.8 (#33 highest)

    Consumption per capita: 1.17 (#21 highest)

  • #49. Wisconsin
    4/ Yinan Chen // Wikimedia Commons

    #49. Wisconsin

    Excise tax: $0.06 per gallon

    Breweries per capita: 3.3 (#12 highest)

    Consumption per capita: 1.39 (#6 highest)

  • #48. Kentucky
    5/ Anthony//Flickr

    #48. Kentucky

    Excise tax: $0.08 per gallon

    Breweries per capita: 1.1 (#44 highest)

    Consumption per capita: 0.99 (#39 highest)

  • #47. Oregon
    6/ Max Pixel

    #47. Oregon

    Excise tax: $0.08 per gallon

    Breweries per capita: 8.1 (#4 highest)

    Consumption per capita: 1.22 (#18 highest)

  • #46. Colorado
    7/ Pixabay

    #46. Colorado

    Excise tax: $0.08 per gallon

    Breweries per capita: 8.4 (#3 highest)

    Consumption per capita: 1.12 (#28 highest)

  • #45. Pennsylvania
    8/ Adam Jones // Wikimedia Commons

    #45. Pennsylvania

    Excise tax: $0.08 per gallon

    Breweries per capita: 2.2 (#25 highest)

    Consumption per capita: 1.31 (#12 highest)

  • #44. Maryland
    9/ Adamshlossman//Wikimedia

    #44. Maryland

    Excise tax: $0.09 per gallon

    Breweries per capita: 1.5 (#36 highest)

    Consumption per capita: 0.85 (#48 highest)

  • #43. District of Columbia
    10/ Pixabay

    #43. District of Columbia

    Excise tax: $0.09 per gallon

    Breweries per capita: 2.3 (#22 highest)

    Consumption per capita: 1.14 (#25 highest)

  • #42. Rhode Island
    11/ Leonard J. DeFrancisci//Wikimedia

    #42. Rhode Island

    Excise tax: $0.11 per gallon

    Breweries per capita: 1.9 (#31 highest)

    Consumption per capita: 0.96 (#45 highest)

  • #41. Massachussetts
    12/ Emmanuel Huybrechts // Flickr

    #41. Massachussetts

    Excise tax: $0.11 per gallon

    Breweries per capita: 2.2 (#24 highest)

    Consumption per capita: 0.96 (#44 highest)

  • #40. New Jersey
    13/ David Merrett // Flickr

    #40. New Jersey

    Excise tax: $0.12 per gallon

    Breweries per capita: 1.3 (#43 highest)

    Consumption per capita: 0.83 (#50 highest)

  • #39. Indiana
    14/ Pixabay

    #39. Indiana

    Excise tax: $0.12 per gallon

    Breweries per capita: 2.7 (#19 highest)

    Consumption per capita: 0.98 (#41 highest)

  • #38. Montana
    15/ Whpq//Wikimedia

    #38. Montana

    Excise tax: $0.14 per gallon

    Breweries per capita: 9 (#2 highest)

    Consumption per capita: 1.63 (#2 highest)

  • #37. New York
    16/ Anthony Quintano // Flickr

    #37. New York

    Excise tax: $0.14 per gallon

    Breweries per capita: 1.9 (#29 highest)

    Consumption per capita: 0.9 (#47 highest)

  • #36. Idaho
    17/ Good Free Photos

    #36. Idaho

    Excise tax: $0.15 per gallon

    Breweries per capita: 4.6 (#10 highest)

    Consumption per capita: 0.93 (#46 highest)

  • #35. Minnesota
    18/ Pixabay

    #35. Minnesota

    Excise tax: $0.15 per gallon

    Breweries per capita: 2.8 (#16 highest)

    Consumption per capita: 1.16 (#24 highest)

  • #34. Delaware
    19/ Analogue Kid at English Wikipedia // Wikimedia Commons

    #34. Delaware

    Excise tax: $0.16 per gallon

    Breweries per capita: 2.7 (#18 highest)

    Consumption per capita: 1.2 (#20 highest)

  • #33. Arizona
    20/ Melikamp // Wikimedia Commons

    #33. Arizona

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.8 (#32 highest)

    Consumption per capita: 1.16 (#23 highest)

  • #32. North Dakota
    21/ Andrew Filer // Flickr

    #32. North Dakota

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.9 (#30 highest)

    Consumption per capita: 1.57 (#3 highest)

  • #31. Nevada
    22/ Pixabay

    #31. Nevada

    Excise tax: $0.16 per gallon

    Breweries per capita: 1.7 (#34 highest)

    Consumption per capita: 1.38 (#7 highest)

  • #30. Kansas
    23/ Sean Pavone // Shutterstock

    #30. Kansas

    Excise tax: $0.18 per gallon

    Breweries per capita: 1.5 (#35 highest)

    Consumption per capita: 1.03 (#34 highest)

  • #29. West Virginia
    24/ PumpkinSky//Wikimedia

    #29. West Virginia

    Excise tax: $0.18 per gallon

    Breweries per capita: 1.1 (#46 highest)

    Consumption per capita: 1.14 (#26 highest)

  • #28. Ohio
    25/ Ynsalh // Wikimedia Commons

    #28. Ohio

    Excise tax: $0.18 per gallon

    Breweries per capita: 2.1 (#26 highest)

    Consumption per capita: 1.17 (#22 highest)

  • #27. Iowa
    26/ Ron Reiring // Flickr

    #27. Iowa

    Excise tax: $0.19 per gallon

    Breweries per capita: 3.2 (#13 highest)

    Consumption per capita: 1.34 (#9 highest)

  • #26. California
    27/ Pixabay

    #26. California

    Excise tax: $0.20 per gallon

    Breweries per capita: 2.2 (#23 highest)

    Consumption per capita: 0.99 (#38 highest)

  • #25. Michigan
    28/ PxHere

    #25. Michigan

    Excise tax: $0.20 per gallon

    Breweries per capita: 3.1 (#15 highest)

    Consumption per capita: 0.99 (#40 highest)

  • #24. Texas
    29/ Good Free Photos

    #24. Texas

    Excise tax: $0.20 per gallon

    Breweries per capita: 1.1 (#45 highest)

    Consumption per capita: 1.28 (#14 highest)

  • #23. Arkansas
    30/ Alfredo Carrillo // Flickr

    #23. Arkansas

    Excise tax: $0.23 per gallon

    Breweries per capita: 1.3 (#40 highest)

    Consumption per capita: 0.97 (#42 highest)

  • #22. Illinois
    31/ Pixabay

    #22. Illinois

    Excise tax: $0.23 per gallon

    Breweries per capita: 2 (#27 highest)

    Consumption per capita: 1.12 (#29 highest)

  • #21. Connecticut
    32/ Good Free Photos

    #21. Connecticut

    Excise tax: $0.24 per gallon

    Breweries per capita: 1.9 (#28 highest)

    Consumption per capita: 0.84 (#49 highest)

  • #20. Virginia
    33/ Ron Cogswell // Wikimedia Commons

    #20. Virginia

    Excise tax: $0.26 per gallon

    Breweries per capita: 2.7 (#20 highest)

    Consumption per capita: 1 (#37 highest)

  • #19. Washington
    34/ Joe Mabel//Wikimedia

    #19. Washington

    Excise tax: $0.26 per gallon

    Breweries per capita: 6.3 (#6 highest)

    Consumption per capita: 0.97 (#43 highest)

  • #18. Vermont
    35/ Max Pixel

    #18. Vermont

    Excise tax: $0.27 per gallon

    Breweries per capita: 10.8 (#1 highest)

    Consumption per capita: 1.57 (#4 highest)

  • #17. South Dakota
    36/ Ammodramus // Wikimedia Commons

    #17. South Dakota

    Excise tax: $0.27 per gallon

    Breweries per capita: 2.5 (#21 highest)

    Consumption per capita: 1.48 (#5 highest)

  • #16. New Hampshire
    37/ Wikipedia

    #16. New Hampshire

    Excise tax: $0.30 per gallon

    Breweries per capita: 5.4 (#8 highest)

    Consumption per capita: 1.88 (#1 highest)

     

  • #15. Nebraska
    38/ Wikimedia Commons

    #15. Nebraska

    Excise tax: $0.31 per gallon

    Breweries per capita: 3.2 (#14 highest)

    Consumption per capita: 1.34 (#10 highest)

  • #14. Georgia
    39/ Ron Cogswell//Flickr

    #14. Georgia

    Excise tax: $0.32 per gallon

    Breweries per capita: 0.7 (#49 highest)

    Consumption per capita: 1.01 (#36 highest)

  • #13. Maine
    40/ Wikimedia Commons

    #13. Maine

    Excise tax: $0.35 per gallon

    Breweries per capita: 7.6 (#5 highest)

    Consumption per capita: 1.37 (#8 highest)

  • #12. Louisiana
    41/ Antrell Williams // Flickr

    #12. Louisiana

    Excise tax: $0.40 per gallon

    Breweries per capita: 0.8 (#48 highest)

    Consumption per capita: 1.27 (#15 highest)

  • #11. Oklahoma
    42/ katsrcool // Wikimedia Commons

    #11. Oklahoma

    Excise tax: $0.40 per gallon

    Breweries per capita: 0.7 (#50 highest)

    Consumption per capita: 1.07 (#32 highest)

  • #10. New Mexico
    43/ Ken Lund // Flickr

    #10. New Mexico

    Excise tax: $0.41 per gallon

    Breweries per capita: 3.9 (#11 highest)

    Consumption per capita: 1.23 (#17 highest)

  • #9. Utah
    44/ Aqua Mechanical // Flickr

    #9. Utah

    Excise tax: $0.41 per gallon

    Breweries per capita: 1.4 (#39 highest)

    Consumption per capita: 0.65 (#51 highest)

  • #8. Mississippi
    45/ Ken Lund

    #8. Mississippi

    Excise tax: $0.43 per gallon

    Breweries per capita: 0.4 (#51 highest)

    Consumption per capita: 1.31 (#11 highest)

  • #7. Florida
    46/ Pixabay

    #7. Florida

    Excise tax: $0.48 per gallon

    Breweries per capita: 1.3 (#41 highest)

    Consumption per capita: 1.11 (#31 highest)

  • #6. Alabama
    47/ Max Pixel

    #6. Alabama

    Excise tax: $0.53 per gallon

    Breweries per capita: 0.8 (#47 highest)

    Consumption per capita: 1.12 (#27 highest)

  • #5. North Carolina
    48/ Pixabay

    #5. North Carolina

    Excise tax: $0.62 per gallon

    Breweries per capita: 2.8 (#17 highest)

    Consumption per capita: 1.05 (#33 highest)

  • #4. South Carolina
    49/ Btcsc // Wikimedia Commons

    #4. South Carolina

    Excise tax: $0.77 per gallon

    Breweries per capita: 1.4 (#37 highest)

    Consumption per capita: 1.21 (#19 highest)

  • #3. Hawaii
    50/ Edmund Garman // Flickr

    #3. Hawaii

    Excise tax: $0.93 per gallon

    Breweries per capita: 1.3 (#42 highest)

    Consumption per capita: 1.28 (#13 highest)

  • #2. Alaska
    51/ Pixabay

    #2. Alaska

    Excise tax: $1.07 per gallon

    Breweries per capita: 6.2 (#7 highest)

    Consumption per capita: 1.11 (#30 highest)

  • #1. Tennessee
    52/ Derrick Brutel // Flickr

    #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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