Spirits Tax
State distilled spirits excise tax per gallon (40% ABV). Data sourced from the U.S. Census Bureau, IRS, and Tax Foundation, cited on every page.
Spirits Tax by state (2026)
Ranked highest to lowest.
| State | State tax | Rank |
|---|---|---|
| Washington | $36.980 | #1 |
| Virginia | $23.470 | #2 |
| Alabama | $22.870 | #3 |
| Oregon | $22.860 | #4 |
| North Carolina | $18.230 | #5 |
| Utah | $16.070 | #6 |
| Iowa | $15.140 | #7 |
| Michigan | $14.610 | #8 |
| Idaho | $12.940 | #9 |
| Alaska | $12.800 | #10 |
| Ohio | $12.330 | #11 |
| Maine | $11.930 | #12 |
| Montana | $10.550 | #13 |
| Kentucky | $9.560 | #14 |
| Arkansas | $9.470 | #15 |
| Vermont | $9.060 | #16 |
| West Virginia | $8.980 | #17 |
| Mississippi | $8.880 | #18 |
| Minnesota | $8.740 | #19 |
| Illinois | $8.550 | #20 |
| Pennsylvania | $7.480 | #21 |
| District of Columbia | $6.680 | #22 |
| Florida | $6.500 | #23 |
| New York | $6.440 | #24 |
| New Mexico | $6.060 | #25 |
| Hawaii | $5.980 | #26 |
| Connecticut | $5.940 | #27 |
| Oklahoma | $5.560 | #28 |
| New Jersey | $5.500 | #29 |
| Maryland | $5.460 | #30 |
| South Carolina | $5.420 | #31 |
| Rhode Island | $5.400 | #32 |
| North Dakota | $4.930 | #33 |
| South Dakota | $4.930 | #33 |
| Delaware | $4.500 | #35 |
| Tennessee | $4.460 | #36 |
| Massachusetts | $4.050 | #37 |
| Georgia | $3.790 | #38 |
| Nebraska | $3.750 | #39 |
| Nevada | $3.600 | #40 |
| California | $3.300 | #41 |
| Wisconsin | $3.250 | #42 |
| Louisiana | $3.030 | #43 |
| Arizona | $3.000 | #44 |
| Indiana | $2.680 | #45 |
| Kansas | $2.500 | #46 |
| Texas | $2.400 | #47 |
| Colorado | $2.280 | #48 |
| Missouri | $2.000 | #49 |
| New Hampshire | control state | — |
| Wyoming | control state | — |
NH and WY are control states with an effective $0.00 rate.