How Stiff Are Your State's Distilled Spirits Taxes?

State Distilled Spirits Excise Taxes (Dollars per Gallon), as of January 2026

Notes: Rates are those applicable to off-premises sales of 40% alcohol by volume (ABV) distilled spirits in 750mL containers. At the federal level, spirits are subject to a tiered tax system. Federal rates are $2.70 per proof gallon on the first 100,000 gallons per calendar year, $13.34/proof gallon for more than 100,000 gallons but less than 22.23 million and $13.50/proof gallon for more than 22.23 million gallons.
Chart: Monday Morning EconomistSource: Distilled Spirits Council of the United States; Alcohol and Tobacco Tax and Trade Bureau via Tax Foundation