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 once a quarter.
The data contained in this report shows spirits tax collections and spirits sales:
Spirits tax collections are the actual dollars collected during the collection period, which is the 11th of the month through the 10th of the following month. These collections are for both types of spirits taxes listed above.
Spirits sales activity – sales to consumers through spirits retailers are the actual sales that occurred within a particular month to consumers. Please note that retailers report sales for one month in the following month. For example, a retailer would typically remit taxes in November for sales that took place in October. This report shows sales activity in the month the sales actually happened.
Spirits sales activity – sales to on-premise licensees are the actual sales that occurred within a particular month to on-premise licensees. As noted above, distributors making sales to on-premise licensees report sales for one month in the following month.
If you have questions concerning this report, please contact: Erin Valz, Research and Fiscal Analysis Division (360) 534-1522.