The Alaska Citizen's Guide to the Budget

Footnotes for these tables:

Motor Fuel Tax Comparison by State

Alcohol Tax Rates by State

Cigarette Tax Rate Comparison by State

(a) The gas tax is indexed for inflation in Nebraska, North Carolina, and Wisconsin. Nebraska’s rate is revised quarterly; North Carolina’s is revised every six months; and Wisconsin’s is revised every April 1.

(b) Control states; i.e., where the state government controls all sales.

(c) North Carolina’s beer tax is 0.48387 per gallon in barrels holding at least 7.75 gallons, but 0.53376 per gallon in barrels holding less than 7.75 gallons.

(d) South Carolina’s rate of 1.08 includes the 18 cents additional tax.

(e) Missouri’s rate on table wine was 36 cents through September 30, 2001, before dropping 6 cents.

(f) Wyoming’s rate is lowered by 1 cent per gallon if certain environmental funds are adequately funded.

(g) Washington’s cigarette tax rate rises 60 cents per pack to 1.425 per pack on January 1, 2002, after passage of Initiative 773 in November 2001.

(h) Wisconsin’s cigarette tax rate was 59 cents per pack until July 1, 2001.

(i) Arizona’s sales tax rose from 5% to 5.6%.

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Page updated December 2, 2002

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