Skip to main content

Main Area

Main

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). 

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)

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)

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)

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)

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)

7/
Pixabay

#46. Colorado

Excise tax: $0.08 per gallon

Breweries per capita: 8.4 (#3 highest)

Consumption per capita: 1.12 (#28 highest)

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)

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)

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)

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)

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)

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)

14/
Pixabay

#39. Indiana

Excise tax: $0.12 per gallon

Breweries per capita: 2.7 (#19 highest)

Consumption per capita: 0.98 (#41 highest)

15/
Whpq//Wikimedia

#38. Montana

Excise tax: $0.14 per gallon

Breweries per capita: 9 (#2 highest)

Consumption per capita: 1.63 (#2 highest)

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)

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)

18/
Pixabay

#35. Minnesota

Excise tax: $0.15 per gallon

Breweries per capita: 2.8 (#16 highest)

Consumption per capita: 1.16 (#24 highest)

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)

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)

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)

22/
Pixabay

#31. Nevada

Excise tax: $0.16 per gallon

Breweries per capita: 1.7 (#34 highest)

Consumption per capita: 1.38 (#7 highest)

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)

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)

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)

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)

27/
Pixabay

#26. California

Excise tax: $0.20 per gallon

Breweries per capita: 2.2 (#23 highest)

Consumption per capita: 0.99 (#38 highest)

28/
PxHere

#25. Michigan

Excise tax: $0.20 per gallon

Breweries per capita: 3.1 (#15 highest)

Consumption per capita: 0.99 (#40 highest)

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)

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)

31/
Pixabay

#22. Illinois

Excise tax: $0.23 per gallon

Breweries per capita: 2 (#27 highest)

Consumption per capita: 1.12 (#29 highest)

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)

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)

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)

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)

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)

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)

 

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)

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)

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)

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)

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)

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)

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)

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)

46/
Pixabay

#7. Florida

Excise tax: $0.48 per gallon

Breweries per capita: 1.3 (#41 highest)

Consumption per capita: 1.11 (#31 highest)

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)

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)

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)

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)

51/
Pixabay

#2. Alaska

Excise tax: $1.07 per gallon

Breweries per capita: 6.2 (#7 highest)

Consumption per capita: 1.11 (#30 highest)

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)

2018 All rights reserved.