FILE - Distilled spirits hard alcohol whiskey rum vodka gin

Washington distilled spirits drinkers pay the equivalent of $35.31 per gallon in state excise taxes on their drinks, according to a new analysis from the Tax Foundation based on January 2021 data.

The distilled spirits tax in Washington was the highest among the 50 states, the Tax Foundation study found. Distilled spirits, such as gin and vodka, typically have an alcohol content of 40 percent or more.

How distilled spirits are taxed varies among the states, with some states basing levies on volume and others imposing per-bottle fees or retailer license fees. States can also impose taxes based on alcohol content and the location of purchase, the analysis reports.

Two states – New Hampshire and Wyoming – have government-run stores that sell distilled spirits at prices that are comparable to buying the products without taxes, according to the analysis. 

--

2021 Distilled Spirits Excise Taxes by State

RankStateExcise Tax per Gallon
1Washington$35.31
2Oregon$21.95
3Virginia$19.89
4Alabama$19.11
5Utah$15.92
6North Carolina$14.58
7Iowa$13.03
8Alaska$12.80
9Maine$11.96
10Michigan$11.95
11Idaho$10.91
12Montana$9.83
13Ohio$9.83
14Minnesota$8.61
15Illinois$8.55
16Kentucky$8.41
17Arkansas$8.33
18Mississippi$8.11
19Vermont$7.68
20West Virginia$7.62
21Pennsylvania$7.41
22Florida$6.50
23New York$6.44
24New Mexico$6.06
25Hawaii$5.98
26Connecticut$5.94
27Oklahoma$5.56
28New Jersey$5.50
29South Carolina$5.42
30Rhode Island$5.40
31North Dakota$5.12
32Maryland$5.03
33South Dakota$4.73
34Delaware$4.50
35Tennessee$4.46
36Massachusetts$4.05
37Georgia$3.79
38Nebraska$3.75
39Nevada$3.60
40California$3.30
41Wisconsin$3.25
42Louisiana$3.03
43Arizona$3.00
44Indiana$2.68
45Kansas$2.50
46Texas$2.40
47Colorado$2.28
48Missouri$2.00
49 (tie)New Hampshire$0.00
49 (tie)Wyoming$0.00

Source: Tax Foundation