Alcoholic Beverage Tax
Year Started
1933
What is Taxed?
Sale of alcoholic beverages
Who Pays?
Persons manufacturing, selling, or importing alcoholic beverages
Number of Registrants
6,079 as of June 30, 2009
Tax Rate
(All rates per gallon)
Distilled spirits
100 proof or lower - $3.30
over 100 proof - $6.60
Beer and wine - $0.20
Champagne and sparkling wine - $0.30
Distilled spirits
100 proof or lower - $3.30
over 100 proof - $6.60
Beer and wine - $0.20
Champagne and sparkling wine - $0.30
08-09 Revenues
$324 million
Revenue Change from 07-08
Down 1.0%
Fund Allocation
General Fund - education, public safety, health and social services programs, resource management, other
Citation of the Law