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There are two types of spirits (liquor) taxes:  a spirits sales tax and a spirits liter tax.

  • Spirits Sales Tax is based on the selling price of spirits in the original package.
    • The rate paid by the general public is 20.5%.
    • The rate paid by on-premises retailers such as restaurants and bars on purchases from distributors  and distillers is 13.7%.
  • Spirits Liter Tax is based on the volume of spirits being sold in the original package.
    • The rate paid by the general public is $3.7708 per liter.
    • The rate paid by on-premises retailers such as restaurants and bars on the purchases from distributors and distillers is $2.4408 per liter.

The report linked below will be updated on the 15th of each month.  If the 15th falls on a weekend or holiday, the report will be updated on the following business day.

The data contained in this report shows spirits tax collections and spirits sales: