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Tax and Fee Rate
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Information Purposes Only- Actual tax or fee may vary according to a person's circumstances.
Select from one of the following:
Beer, Wine, Distilled Spirits, Tobacco Products, Tobacco Paper, Firearms and Ammunition, Special Occupational Tax, Historical Tax Rates
Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition
| PRODUCT |
TAX
|
TAX PER PACKAGE (usually to nearest cent)
|
| Beer |
Barrel (31 gallons)
|
12 oz. can
|
Regular Rate |
$18
|
$0.05
|
Reduced Rate |
$7 on first 60,000 barrels for brewer who produces less than 2 million barrels.
$18 per barrel after the first 60,000 barrels. |
$0.02
|
| Wine |
Wine Gallon
|
750ml bottle
|
14% Alcohol or Less |
$1.071
|
$0.21
|
Over 14 to 21% |
$1.571
|
$0.31
|
Over 21 to 24% |
$3.151
|
$0.62
|
Naturally Sparkling |
$3.40
|
$0.67
|
Artificially Carbonated |
$3.301
|
$0.65
|
Hard Cider |
$0.2261
|
$0.04
|
(1 $0.90 credit, or for hard cider $0.056, may be available for the first 100,000 gallons removed by a small winery producing not more than 150,000 w.g. per year. Decreasing credit rates for a winery producing up to 250,000 w.g. per year.) |
| Distilled Spirits |
Proof Gallon *
|
750ml Bottle
|
All |
$13.50 less any credit for wine and flavor content. |
$2.14 (at 80 proof)
|
| * A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. The tax is adjusted, depending on the percentage of alcohol of the product. |
| Tobacco Products |
1000 units
|
Pack of 20
|
Small Cigarettes |
$19.50
|
$0.39
|
Large Cigarettes |
$40.95 |
$0.82 |
Small Cigars |
$1.828 |
$0.04 |
| Tobacco Products |
1000 units
|
Each
|
Large Cigars |
20.719% of sales price but not to exceed $48.75 |
$0.05 maximum |
| Tobacco Products |
1 lb.
|
1 Ounce Tin or Pouch
|
Pipe Tobacco |
$1.0969 |
$0.0686 |
Chewing Tobacco |
$0.195 |
$0.0122 |
Snuff |
$0.585 |
$0.0366 |
Roll-your-own Tobacco |
$1.0969 |
$0.0686 |
| CIGARETTE PAPERS AND TUBES |
Tax
|
| Cigarette Paper |
50 papers1 |
Cigarette papers up to 6½" long |
$0.0122 |
Cigarette papers over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
|
| Cigarette Tubes |
50 Tubes2 |
Cigarette tubes up to 6½" long |
$0.0244 |
Cigarette tubes over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.
|
1Tax rate for less than 50 papers is the same. The tax is not prorated.
2Tax rate for less than 50 tubes is the same. The tax is not prorated. |
| Firearms and Ammunition |
Tax
|
Pistols and Revolvers |
10% of sale price
|
Other Firearms and Ammunition |
11% of sale price
|
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