Introduction
The taxation of alcohol has historically been a means for the government to generate revenue for its budget and as a way to deter what the government sees as excessive immoral behavior, giving it the moniker of the ‘Sin Tax’. Both the federal government and state governments levy these taxes and the rate is determined by the percentage of alcohol in the drink. Generally, spirits are taxed at a much higher rate than beer or wine ($13.50 per gallon, 50% alcohol) as they have a higher concentration of alcohol in them.
Legislation on alcohol tax has been around since before the prohibition, but new legislation regarding alcohol tax such as the Craft Beverage Modernisation Act keeps getting introduced to the senate or the house. This act in particular aims to reduce taxes on beer and spirits, and changes the way aged alcohol is taxed. It also aims to make it easier for wine producers to gain more tax credit, a directive aimed to grow small businesses in this industry.
To find out more about this topic, you can refer to the data in the charts.
| # | State | Alcohol Tax | Consumption of Distilled Spirits | Binge Drinking Intensity | Binge Drinking Frequency |
|---|---|---|---|---|---|
| 1 | Washington | $33.22 | 13,509,654 gal | 5.3 | 1.5 |
| 2 | Oregon | $21.95 | 9,042,428 gal | 5.5 | 1.7 |
| 3 | Virginia | $19.89 | 13,645,830 gal | 5.5 | 1.6 |
| 4 | Alabama | $19.11 | 7,820,520 gal | 5.5 | 1.7 |
| 5 | Utah | $15.92 | 3,798,510 gal | 5.6 | 1.7 |
| 6 | North Carolina | $14.58 | 16,762,721 gal | 5.4 | 1.8 |
| 7 | Kansas | $13.03 | 5,200,227 gal | 5.6 | 1.6 |
| 8 | Alaska | $12.8 | 1,856,775 gal | 5.4 | 1.9 |
| 9 | Maryland | $11.96 | 11,879,812 gal | 5.3 | 1.6 |
| 10 | Michigan | $11.95 | 22,384,480 gal | 5.6 | 1.8 |
| 11 | Illinois | $10.91 | 22,838,096 gal | 5.7 | 1.9 |
| 12 | Ohio | $9.83 | 16,716,114 gal | 5.7 | 1.9 |
| 13 | Montana | $9.75 | 2,481,481 gal | 5.4 | 1.6 |
| 14 | Minnesota | $9.01 | 14,660,981 gal | 5.5 | 1.5 |
| 15 | Indiana | $8.55 | 14,338,534 gal | 5.6 | 1.7 |
| 16 | Arkansas | $8.41 | 4,541,883 gal | 5.6 | 1.9 |
| 17 | Louisiana | $8.33 | 9,303,865 gal | 5.5 | 2 |
| 18 | Mississippi | $8.11 | 5,810,487 gal | 5.7 | 2.1 |
| 19 | Vermont | $7.68 | 1,089,753 gal | 5.5 | 1.9 |
| 20 | West Virginia | $7.62 | 2,079,221 gal | 6.4 | 1.8 |
| 21 | Pennsylvania | $7.21 | 17,668,252 gal | 5.5 | 1.8 |
| 22 | Georgia | $6.5 | 15,545,319 gal | 5.3 | 1.6 |
| 23 | New York | $6.44 | 34,658,345 gal | 5.4 | 1.6 |
| 24 | District of Columbia | $6.2 | 5.2 | 1.5 | |
| 25 | Florida | $6.2 | 51,085,736 gal | 5.5 | 1.8 |
| 26 | New Mexico | $6.06 | 3,373,702 gal | 5.5 | 1.8 |
| 27 | Idaho | $5.98 | 3,402,467 gal | 5.8 | 2 |
| 28 | Oklahoma | $5.56 | 5,363,479 gal | 5.6 | 1.5 |
| 29 | New Jersey | $5.5 | 21,723,609 gal | 5.2 | |
| 30 | South Carolina | $5.42 | 8,640,758 gal | 5.7 | 1.9 |
| 31 | Connecticut | $5.4 | 8,170,589 gal | 5.2 | 1.6 |
| 32 | Rhode Island | $5.4 | 2,924,048 gal | 5.4 | 1.6 |
| 33 | North Dakota | $5.12 | 2,180,687 gal | 5.9 | 1.8 |
| 34 | Massachusetts | $5.03 | 16,499,058 gal | 5.4 | 1.5 |
| 35 | South Dakota | $4.67 | 1,372,167 gal | 5.7 | 1.7 |
| 36 | Delaware | $4.5 | 4,279,456 gal | 5.3 | 1.7 |
| 37 | Tennessee | $4.46 | 13,623,775 gal | 5.5 | 1.7 |
| 38 | Hawaii | $3.79 | 2,346,738 gal | 5.7 | 1.9 |
| 39 | Nebraska | $3.75 | 2,899,600 gal | 5.6 | 1.7 |
| 40 | Nevada | $3.6 | 9,598,737 gal | 5.5 | 1.6 |
| 41 | California | $3.3 | 75,177,380 gal | 5.5 | 1.6 |
| 42 | Wisconsin | $3.25 | 16,868,513 gal | 5.5 | 1.7 |
| 43 | Maine | $3.03 | 3,353,216 gal | 5.4 | 1.8 |
| 44 | Arizona | $3 | 12,170,354 gal | 5.5 | 1.5 |
| 45 | Iowa | $2.68 | 6,379,038 gal | 5.8 | 1.9 |
| 46 | Kentucky | $2.5 | 8,811,961 gal | 5.7 | 1.9 |
| 47 | Texas | $2.4 | 46,815,366 gal | 5.6 | 1.8 |
| 48 | Colorado | $2.28 | 15,646,400 gal | 5.6 | 1.6 |
| 49 | Missouri | $2 | 14,905,584 gal | 5.5 | 1.8 |
| 50 | New Hampshire | $0 | 6,020,699 gal | 5.5 | 1.5 |
| 51 | Wyoming | $0 | 1,645,718 gal | 5.5 | 1.5 |
Alcohol Tax by State
Alabama
Alcohol Tax
$19.11
Ranked in the US
#4
Consumption of Distilled Spirits
7,820,520 gal
Ranked in the US
#29
Binge Drinking Intensity
5.5
Ranked in the US
#21
Binge Drinking Frequency
1.7
Ranked in the US
#23
Alaska
Alcohol Tax
$12.8
Ranked in the US
#8
Consumption of Distilled Spirits
1,856,775 gal
Ranked in the US
#47
Binge Drinking Intensity
5.4
Ranked in the US
#38
Binge Drinking Frequency
1.9
Ranked in the US
#4
Arizona
Alcohol Tax
$3
Ranked in the US
#44
Consumption of Distilled Spirits
12,170,354 gal
Ranked in the US
#21
Binge Drinking Intensity
5.5
Ranked in the US
#22
Binge Drinking Frequency
1.5
Ranked in the US
#43
Arkansas
Alcohol Tax
$8.41
Ranked in the US
#16
Consumption of Distilled Spirits
4,541,883 gal
Ranked in the US
#35
Binge Drinking Intensity
5.6
Ranked in the US
#12
Binge Drinking Frequency
1.9
Ranked in the US
#5
California
Alcohol Tax
$3.3
Ranked in the US
#41
Consumption of Distilled Spirits
75,177,380 gal
Ranked in the US
#1
Binge Drinking Intensity
5.5
Ranked in the US
#23
Binge Drinking Frequency
1.6
Ranked in the US
#32
Colorado
Alcohol Tax
$2.28
Ranked in the US
#48
Consumption of Distilled Spirits
15,646,400 gal
Ranked in the US
#13
Binge Drinking Intensity
5.6
Ranked in the US
#13
Binge Drinking Frequency
1.6
Ranked in the US
#33
Connecticut
Alcohol Tax
$5.4
Ranked in the US
#31
Consumption of Distilled Spirits
8,170,589 gal
Ranked in the US
#28
Binge Drinking Intensity
5.2
Ranked in the US
#49
Binge Drinking Frequency
1.6
Ranked in the US
#34
Delaware
Alcohol Tax
$4.5
Ranked in the US
#36
Consumption of Distilled Spirits
4,279,456 gal
Ranked in the US
#36
Binge Drinking Intensity
5.3
Ranked in the US
#45
Binge Drinking Frequency
1.7
Ranked in the US
#24
District of Columbia
Alcohol Tax
$6.2
Ranked in the US
#24
Binge Drinking Intensity
5.2
Ranked in the US
#50
Binge Drinking Frequency
1.5
Ranked in the US
#44
Florida
Alcohol Tax
$6.2
Ranked in the US
#25
Consumption of Distilled Spirits
51,085,736 gal
Ranked in the US
#2
Binge Drinking Intensity
5.5
Ranked in the US
#24
Binge Drinking Frequency
1.8
Ranked in the US
#13
Georgia
Alcohol Tax
$6.5
Ranked in the US
#22
Consumption of Distilled Spirits
15,545,319 gal
Ranked in the US
#14
Binge Drinking Intensity
5.3
Ranked in the US
#46
Binge Drinking Frequency
1.6
Ranked in the US
#35
Hawaii
Alcohol Tax
$3.79
Ranked in the US
#38
Consumption of Distilled Spirits
2,346,738 gal
Ranked in the US
#44
Binge Drinking Intensity
5.7
Ranked in the US
#5
Binge Drinking Frequency
1.9
Ranked in the US
#6
Idaho
Alcohol Tax
$5.98
Ranked in the US
#27
Consumption of Distilled Spirits
3,402,467 gal
Ranked in the US
#38
Binge Drinking Intensity
5.8
Ranked in the US
#3
Binge Drinking Frequency
2
Ranked in the US
#2
Illinois
Alcohol Tax
$10.91
Ranked in the US
#11
Consumption of Distilled Spirits
22,838,096 gal
Ranked in the US
#5
Binge Drinking Intensity
5.7
Ranked in the US
#6
Binge Drinking Frequency
1.9
Ranked in the US
#7
Indiana
Alcohol Tax
$8.55
Ranked in the US
#15
Consumption of Distilled Spirits
14,338,534 gal
Ranked in the US
#17
Binge Drinking Intensity
5.6
Ranked in the US
#14
Binge Drinking Frequency
1.7
Ranked in the US
#25
Iowa
Alcohol Tax
$2.68
Ranked in the US
#45
Consumption of Distilled Spirits
6,379,038 gal
Ranked in the US
#30
Binge Drinking Intensity
5.8
Ranked in the US
#4
Binge Drinking Frequency
1.9
Ranked in the US
#8
Kansas
Alcohol Tax
$13.03
Ranked in the US
#7
Consumption of Distilled Spirits
5,200,227 gal
Ranked in the US
#34
Binge Drinking Intensity
5.6
Ranked in the US
#15
Binge Drinking Frequency
1.6
Ranked in the US
#36
Kentucky
Alcohol Tax
$2.5
Ranked in the US
#46
Consumption of Distilled Spirits
8,811,961 gal
Ranked in the US
#26
Binge Drinking Intensity
5.7
Ranked in the US
#7
Binge Drinking Frequency
1.9
Ranked in the US
#9
Louisiana
Alcohol Tax
$8.33
Ranked in the US
#17
Consumption of Distilled Spirits
9,303,865 gal
Ranked in the US
#24
Binge Drinking Intensity
5.5
Ranked in the US
#25
Binge Drinking Frequency
2
Ranked in the US
#3
Maine
Alcohol Tax
$3.03
Ranked in the US
#43
Consumption of Distilled Spirits
3,353,216 gal
Ranked in the US
#40
Binge Drinking Intensity
5.4
Ranked in the US
#39
Binge Drinking Frequency
1.8
Ranked in the US
#14
Maryland
Alcohol Tax
$11.96
Ranked in the US
#9
Consumption of Distilled Spirits
11,879,812 gal
Ranked in the US
#22
Binge Drinking Intensity
5.3
Ranked in the US
#47
Binge Drinking Frequency
1.6
Ranked in the US
#37
Massachusetts
Alcohol Tax
$5.03
Ranked in the US
#34
Consumption of Distilled Spirits
16,499,058 gal
Ranked in the US
#12
Binge Drinking Intensity
5.4
Ranked in the US
#40
Binge Drinking Frequency
1.5
Ranked in the US
#45
Michigan
Alcohol Tax
$11.95
Ranked in the US
#10
Consumption of Distilled Spirits
22,384,480 gal
Ranked in the US
#6
Binge Drinking Intensity
5.6
Ranked in the US
#16
Binge Drinking Frequency
1.8
Ranked in the US
#15
Minnesota
Alcohol Tax
$9.01
Ranked in the US
#14
Consumption of Distilled Spirits
14,660,981 gal
Ranked in the US
#16
Binge Drinking Intensity
5.5
Ranked in the US
#26
Binge Drinking Frequency
1.5
Ranked in the US
#46
Mississippi
Alcohol Tax
$8.11
Ranked in the US
#18
Consumption of Distilled Spirits
5,810,487 gal
Ranked in the US
#32
Binge Drinking Intensity
5.7
Ranked in the US
#8
Binge Drinking Frequency
2.1
Ranked in the US
#1
Missouri
Alcohol Tax
$2
Ranked in the US
#49
Consumption of Distilled Spirits
14,905,584 gal
Ranked in the US
#15
Binge Drinking Intensity
5.5
Ranked in the US
#27
Binge Drinking Frequency
1.8
Ranked in the US
#16
Montana
Alcohol Tax
$9.75
Ranked in the US
#13
Consumption of Distilled Spirits
2,481,481 gal
Ranked in the US
#43
Binge Drinking Intensity
5.4
Ranked in the US
#41
Binge Drinking Frequency
1.6
Ranked in the US
#38
Nebraska
Alcohol Tax
$3.75
Ranked in the US
#39
Consumption of Distilled Spirits
2,899,600 gal
Ranked in the US
#42
Binge Drinking Intensity
5.6
Ranked in the US
#17
Binge Drinking Frequency
1.7
Ranked in the US
#26
Nevada
Alcohol Tax
$3.6
Ranked in the US
#40
Consumption of Distilled Spirits
9,598,737 gal
Ranked in the US
#23
Binge Drinking Intensity
5.5
Ranked in the US
#28
Binge Drinking Frequency
1.6
Ranked in the US
#39
New Hampshire
Alcohol Tax
$0
Ranked in the US
#50
Consumption of Distilled Spirits
6,020,699 gal
Ranked in the US
#31
Binge Drinking Intensity
5.5
Ranked in the US
#29
Binge Drinking Frequency
1.5
Ranked in the US
#47
New Jersey
Alcohol Tax
$5.5
Ranked in the US
#29
Consumption of Distilled Spirits
21,723,609 gal
Ranked in the US
#7
Binge Drinking Intensity
5.2
Ranked in the US
#51
New Mexico
Alcohol Tax
$6.06
Ranked in the US
#26
Consumption of Distilled Spirits
3,373,702 gal
Ranked in the US
#39
Binge Drinking Intensity
5.5
Ranked in the US
#30
Binge Drinking Frequency
1.8
Ranked in the US
#17
New York
Alcohol Tax
$6.44
Ranked in the US
#23
Consumption of Distilled Spirits
34,658,345 gal
Ranked in the US
#4
Binge Drinking Intensity
5.4
Ranked in the US
#42
Binge Drinking Frequency
1.6
Ranked in the US
#40
North Carolina
Alcohol Tax
$14.58
Ranked in the US
#6
Consumption of Distilled Spirits
16,762,721 gal
Ranked in the US
#10
Binge Drinking Intensity
5.4
Ranked in the US
#43
Binge Drinking Frequency
1.8
Ranked in the US
#18
North Dakota
Alcohol Tax
$5.12
Ranked in the US
#33
Consumption of Distilled Spirits
2,180,687 gal
Ranked in the US
#45
Binge Drinking Intensity
5.9
Ranked in the US
#2
Binge Drinking Frequency
1.8
Ranked in the US
#19
Ohio
Alcohol Tax
$9.83
Ranked in the US
#12
Consumption of Distilled Spirits
16,716,114 gal
Ranked in the US
#11
Binge Drinking Intensity
5.7
Ranked in the US
#9
Binge Drinking Frequency
1.9
Ranked in the US
#10
Oklahoma
Alcohol Tax
$5.56
Ranked in the US
#28
Consumption of Distilled Spirits
5,363,479 gal
Ranked in the US
#33
Binge Drinking Intensity
5.6
Ranked in the US
#18
Binge Drinking Frequency
1.5
Ranked in the US
#48
Oregon
Alcohol Tax
$21.95
Ranked in the US
#2
Consumption of Distilled Spirits
9,042,428 gal
Ranked in the US
#25
Binge Drinking Intensity
5.5
Ranked in the US
#31
Binge Drinking Frequency
1.7
Ranked in the US
#27
Pennsylvania
Alcohol Tax
$7.21
Ranked in the US
#21
Consumption of Distilled Spirits
17,668,252 gal
Ranked in the US
#8
Binge Drinking Intensity
5.5
Ranked in the US
#32
Binge Drinking Frequency
1.8
Ranked in the US
#20
Rhode Island
Alcohol Tax
$5.4
Ranked in the US
#32
Consumption of Distilled Spirits
2,924,048 gal
Ranked in the US
#41
Binge Drinking Intensity
5.4
Ranked in the US
#44
Binge Drinking Frequency
1.6
Ranked in the US
#41
South Carolina
Alcohol Tax
$5.42
Ranked in the US
#30
Consumption of Distilled Spirits
8,640,758 gal
Ranked in the US
#27
Binge Drinking Intensity
5.7
Ranked in the US
#10
Binge Drinking Frequency
1.9
Ranked in the US
#11
South Dakota
Alcohol Tax
$4.67
Ranked in the US
#35
Consumption of Distilled Spirits
1,372,167 gal
Ranked in the US
#49
Binge Drinking Intensity
5.7
Ranked in the US
#11
Binge Drinking Frequency
1.7
Ranked in the US
#28
Tennessee
Alcohol Tax
$4.46
Ranked in the US
#37
Consumption of Distilled Spirits
13,623,775 gal
Ranked in the US
#19
Binge Drinking Intensity
5.5
Ranked in the US
#33
Binge Drinking Frequency
1.7
Ranked in the US
#29
Texas
Alcohol Tax
$2.4
Ranked in the US
#47
Consumption of Distilled Spirits
46,815,366 gal
Ranked in the US
#3
Binge Drinking Intensity
5.6
Ranked in the US
#19
Binge Drinking Frequency
1.8
Ranked in the US
#21
Utah
Alcohol Tax
$15.92
Ranked in the US
#5
Consumption of Distilled Spirits
3,798,510 gal
Ranked in the US
#37
Binge Drinking Intensity
5.6
Ranked in the US
#20
Binge Drinking Frequency
1.7
Ranked in the US
#30
Vermont
Alcohol Tax
$7.68
Ranked in the US
#19
Consumption of Distilled Spirits
1,089,753 gal
Ranked in the US
#50
Binge Drinking Intensity
5.5
Ranked in the US
#34
Binge Drinking Frequency
1.9
Ranked in the US
#12
Virginia
Alcohol Tax
$19.89
Ranked in the US
#3
Consumption of Distilled Spirits
13,645,830 gal
Ranked in the US
#18
Binge Drinking Intensity
5.5
Ranked in the US
#35
Binge Drinking Frequency
1.6
Ranked in the US
#42
Washington
Alcohol Tax
$33.22
Ranked in the US
#1
Consumption of Distilled Spirits
13,509,654 gal
Ranked in the US
#20
Binge Drinking Intensity
5.3
Ranked in the US
#48
Binge Drinking Frequency
1.5
Ranked in the US
#49
West Virginia
Alcohol Tax
$7.62
Ranked in the US
#20
Consumption of Distilled Spirits
2,079,221 gal
Ranked in the US
#46
Binge Drinking Intensity
6.4
Ranked in the US
#1
Binge Drinking Frequency
1.8
Ranked in the US
#22
Wisconsin
Alcohol Tax
$3.25
Ranked in the US
#42
Consumption of Distilled Spirits
16,868,513 gal
Ranked in the US
#9
Binge Drinking Intensity
5.5
Ranked in the US
#36
Binge Drinking Frequency
1.7
Ranked in the US
#31
Wyoming
Alcohol Tax
$0
Ranked in the US
#51
Consumption of Distilled Spirits
1,645,718 gal
Ranked in the US
#48
Binge Drinking Intensity
5.5
Ranked in the US
#37
Binge Drinking Frequency
1.5
Ranked in the US
#50