The tax rate is based on the alcohol type per the table below.
Item |
Tax Rate |
---|
Distilled spirits, liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol) |
$5.03 per gallon or $1.33 per liter |
Low-alcohol dairy cocktails |
$0.08 per gallon or $0.02 per liter |
Miniatures |
$0.14 per bottle/container |
Bottle Tax |
$0.01 per bottle/container |
For packages of distilled spirits, the tax applies proportionally to fractions of a gallon or liter. For amounts less than 8 fluid ounces (1/16 of a gallon), the tax is the same as for 8 fluid ounces.
Miniatures are containers of distilled spirits of 2 fluid ounces or less, or 50 milliliters or less.
Bottle Tax is an additional 1-cent tax on each bottle or container that holds 200 milliliters or more of distilled spirits.