Liquor Excise Taxes

Liquor Excise Tax reports compile taxpayer returns which are processed in the reported period.  Each reporting period may therefore contain late and/or amended returns.  Liquor excise taxes are levied on manufacturers/wholesalers of alcoholic beverages that are sold, offered for sale, or used in the state.  Because liquor excise taxes are required to be collected by the manufacturer/wholesaler, and not individual retailers, only statewide information is available. The current excise tax rates are in the following table:

Current Liquor Excise Tax Rates

For reports from previous years, please contact the Office of Research and Analysis