The Alaska Citizen's Guide to the Budget

5.2.8 New Revenues to Fill the Fiscal Gap—Alcohol Tax

Alaska ranks fifth in all the states for taxes on "spirits" at a rate of $5.60 per gallon, eleventh for taxes on beer ($.35/gallon), and fourteenth for taxes on table wine ($.85/gallon).

Comparison of Alcohol Tax Rates by State, 2001

State Spirits Tax ($/gallon) Table Wine Tax ($/gallon) Beer Tax ($/gallon) Spirits Tax Rank Wine Tax Rank Beer Tax Rank
Alabama (b) 1.7 0.53   3 3
Alaska $5.6 $0.85 $0.35 5 14 11
Arizona (i) 3 0.84 0.16 20 15 29
Arkansas 2.5 0.75 0.23 24 19 19
California 3.3 0.2 0.2 17 45 21
Colorado 2.28 0.28 0.08 28 42 46
Connecticut 4.5 0.6 0.194 8 25 23
Delaware 3.75 0.97 0.156 15 12 31
District of Columbia 1.5 0.3 0.09 34 41 43
Florida 6.5 2.25 0.48 1 1 4
Georgia 3.79 1.51 0.48 14 6 5
Hawaii 5.92 1.38 0.93 4 7 1
Idaho (b) 0.45 0.15   33 32
Illinois 4.5 0.73 0.185 9 20 25
Indiana 2.68 0.47 0.115 22 32 38
Iowa (b) 1.75 0.19   2 24
Kansas 2.5 0.3 0.18 25 38 26
Kentucky 1.92 0.5 0.08 32 31 47
Louisiana 2.5 0.11 0.32 23 48 12
Maine (b) 0.6 0.35   24 10
Maryland 1.5 0.4 0.09 33 35 42
Massachusetts 4.05 0.55 0.106 11 28 39
Michigan (b) 0.51 0.2   29 20
Minnesota 5.03 0.3 0.148 7 37 33
Mississippi (b) 0.35 0.427   36 6
Missouri (e) 2 0.3 0.06 31 40 49
Montana (b) 1.06 0.139   10 34
Nebraska (a) 3 0.75 0.23 19 18 18
Nevada 2.05 0.4 0.09 30 34 41
New Hampshire (b) (b) 0.3     13
New Jersey 4.4 0.7 0.12 10 22 37
New Mexico 6.06 1.7 0.41 3 4 7
New York 6.44 0.189 0.135 2 46 35
North Carolina (a) (b) 0.79 (c)   16  
North Dakota 2.5 0.5 0.16 26 30 30
Ohio (b) 2.25 0.3 0.18 29 39 27
Oklahoma 5.56 0.72 0.4 6 21 8
Oregon (b) 0.67 0.084   23 44
Pennsylvania (b) (b) 0.08     45
Rhode Island 3.75 0.6 0.097 16 26 40
South Carolina (e), (d) 2.72 1.08 0.77 21 9 2
South Dakota 3.93 0.93 0.27 13 13 14
Tennessee 4 1.1 0.125 12 8 36
Texas 2.4 0.204 0.198 27 44 22
Utah (b) (b) 13% 0.355   47 9
Vermont (b) 0.55 0.265   27 15
Virginia (b) 1.51 0.256   5 17
Washington (g) (b) 0.78 0.26   17 16
West Virginia (b) 1 0.177   11 28
Wisconsin (a), (h) 3.25 0.25 0.065 18 43 48
Wyoming (f) (b) (b) 0.02     50

Footnotes

Sources: State Revenue Departments; Commerce Clearing House; Federation of Tax Administrators; and various state taxpayer organizations.

From: Table 7, Various State Tax Rates as of December 31, 2001, "State Tax Collections and Rates," by David Hoffman, Special Report, Tax Foundation February 2002, No. 110. [http://www.taxfoundation.org/sr110.pdf]

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