ALCOHOL
| TABLE 1: DISTILLED SPIRITS | ||
| Per Proof Gallon | ||
| FROM | TO | RATE |
| 08/01/1862 | 03/07/1864 | 0.20 |
| 03/07/1864 | 07/01/1864 | 0.60 |
| 07/01/1864 | 01/01/1865 | 1.50 |
| 01/01/1865 | 07/20/1868 | 2.00 |
| 07/20/1868 | 06/06/1872 | 0.50 |
| 06/06/1872 | 03/03/1875 | 0.70 |
| 03/03/1875 | 08/27/1894 | 0.90 |
| 08/27/1894 | 10/03/1917 | 1.10 |
| 10/04/1917 | 02/24/1919 | |
| Basic rate | 2.20 | |
| Withdrawn for bev. Use | 3.20 | |
| 02/25/1919 | 01/01/1927 | |
| Basic rate | 2.20 | |
| Withdrawn for bev. Use | 6.40 | |
| 01/01/1927 | 01/01/1928 | |
| Basic rate | 1.65 | |
| Withdrawn for bev. Use | 6.40 | |
| 01/01/1928 | 01/11/1934 | |
| Basic rate | 1.10 | |
| Diverted to bev. Use | 6.40 | |
| 01/12/1934 | 06/30/1938 | 2.00 |
| 07/01/1938 | 06/30/1940 | |
| Distilled Spirits generally | 2.25 | |
| Brandy | 2.00 | |
| 07/1/1940 | 09/30/1941 | |
| Distilled Spirits generally | 3.00 | |
| Brandy | 2.75 | |
| 10/01/1941 | 10/31/1942 | 4.00 |
| 11/01/1942 | 03/31/1944 | 6.00 |
| 04/01/1944 | 10/31/1951 | 9.00 |
| 11/01/1951 | 09/30/1985 | 10.50 |
| 10/01/1985 | 12/30/1990 | 12.50 |
| 01/01/1991 | 12/31/2017 | $ 13.50 |
| TABLE 2: WINE NOT OVER 14% | ||
| Per Wine Gallon | ||
| FROM | TO | RATE |
| 09/09/1916 | 02/24/1919 | 0.04 |
| 02/25/1919 | 06/28/1928 | 0.16 |
| 06/29/1928 | 01/11/1934 | 0.04 |
| 01/12/1934 | 06/25/1936 | 0.10 |
| 06/26/1936 | 06/30/1940 | 0.05 |
| 07/01/1940 | 09/30/1941 | 0.06 |
| 10/01/1941 | 10/31/1942 | 0.08 |
| 11/01/1942 | 03/31/1944 | 0.10 |
| 04/01/1944 | 10/31/1951 | 0.15 |
| 11/01/1951 | 12/30/1990 | 0.17 |
| 01/01/1991 | 12/31/2017 | $ 1.07 |
| TABLE 3: WINE 14% TO 21% | ||
| Per Wine Gallon | ||
| FROM | TO | RATE |
| 09/09/1916 | 02/24/1919 | 0.10 |
| 02/25/1919 | 06/28/1928 | 0.40 |
| 06/29/1928 | 01/11/1934 | 0.10 |
| 01/12/1934 | 06/25/1936 | 0.20 |
| 06/26/1936 | 06/30/1940 | 0.10 |
| 07/01/1940 | 09/30/1941 | 0.18 |
| 10/01/1941 | 10/31/1942 | 0.30 |
| 11/01/1942 | 03/31/1944 | 0.40 |
| 04/01/1944 | 10/31/1951 | 0.60 |
| 11/01/1951 | 12/30/1990 | 0.67 |
| 01/01/1991 | 12/31/2017 | $ 1.57 |
| TABLE 4: WINE 21% TO 24% | ||
| Per Wine Gallon | ||
| FROM | TO | RATE |
| 09/09/1916 | 02/24/1919 | 0.25 |
| 02/25/1919 | 06/28/1928 | 1.00 |
| 06/29/1928 | 01/11/1934 | 0.25 |
| 01/12/1934 | 06/25/1936 | 0.40 |
| 06/26/1936 | 06/30/1940 | 0.20 |
| 07/01/1940 | 09/30/1941 | 0.30 |
| 10/01/1941 | 10/31/1942 | 0.65 |
| 11/01/1942 | 03/31/1944 | 1.00 |
| 04/01/1944 | 10/31/1951 | 2.00 |
| 11/01/1951 | 12/30/1990 | 2.25 |
| 01/01/1991 | 12/31/2017 | $ 3.15 |
| TABLE 5: CHAMPAGNE / SPARKLING WINE | ||
| Per Wine Gallon | ||
| FROM | TO | RATE |
| Per 1/2 Pint or Fraction Thereof | ||
| 09/09/1916 | 02/24/1919 | 0.03 |
| 02/25/1919 | 01/11/1934 | 0.12 |
| 01/12/1934 | 06/25/1936 | 0.05 |
| 06/26/1936 | 06/30/1940 | 0.0250 |
| 07/01/1940 | 09/30/1941 | 0.03 |
| 10/01/1941 | 10/31/1942 | 0.07 |
| 11/01/1942 | 03/31/1944 | 0.10 |
| 04/01/1944 | 10/31/1951 | 0.15 |
| 11/01/1951 | 12/31/1954 | 0.17 |
| Per Wine Gallon | ||
| 01/01/1955 | 12/31/2017 | $ 3.40 |
| TABLE 6: ARTIFICIALLY CARBON | ||
| Per Wine Gallon | ||
| FROM | TO | RATE |
| Per 1/2 Pint or Fraction Thereof | ||
| 09/09/1916 | 02/24/1919 | 0.0150 |
| 02/25/1919 | 01/11/1934 | 0.06 |
| 01/12/1934 | 06/25/1936 | 0.0250 |
| 06/26/1936 | 06/30/1940 | |
| (per pint) | 0.0125 | |
| 07/01/1940 | 09/30/1941 | 0.0150 |
| 10/01/1941 | 10/31/1942 | 0.0350 |
| 11/01/1942 | 03/31/1944 | 0.050 |
| 04/01/1944 | 10/31/1951 | 0.10 |
| 11/01/1951 | 12/31/1954 | 0.12 |
| Per Wine Gallon | ||
| 01/01/1955 | 12/31/1990 | 2.40 |
| 01/01/1991 | 12/31/2017 | $ 3.30 |
| TABLE 7: BEER | ||
| Per 31 Gal. Bbl. | ||
| FROM | TO | RATE |
| 09/1862 | 03/03/1863 | 1.00 |
| 03/03/1863 | 03/31/1864 | 0.60 |
| 04/01/1864 | 06/13/1898 | 1.00 |
| 06/14/1898 | 06/30/1901 | 2.00 |
| 07/01/1901 | 06/30/1902 | 1.60 |
| 07/01/1902 | 10/22/1914 | 1.00 |
| 10/23/1914 | 10/03/1917 | 1.50 |
| 10/04/1917 | 02/24/1919 | 3.00 |
| 02/25/1919 | 01/11/1934 | 6.00 |
| 01/12/1934 | 06/30/1940 | 5.00 |
| 07/01/1940 | 10/31/1942 | 6.00 |
| 11/01/1942 | 03/31/1944 | 7.00 |
| 04/01/1944 | 10/31/1951 | 8.00 |
| 11/01/1951 | 12/31/1976 | 9.00 |
| 01/01/1977 | 12/30/1990 | $9/$7 |
| 01/01/1991 | 12/31/2017 | $18/$7 |
TOBACCO
| TABLE 8: TOBACCO PRODUCTS | |||
| ITEM | FROM | TO | RATE |
| SMALL CIGARETTES | 101/01/1951 | 12/31/1982 | $4.00 Per Thousand |
| 01/01/1983 | 12/31/1990 | $8.00 Per Thousand | |
| 01/01/1991 | 12/31/1992 | $10.00 Per Thousand | |
| 01/01/1993 | 12/31/1999 | $12.00 Per Thousand | |
| 01/01/2000 | 12/31/2001 | $17.00 Per Thousand | |
| 01/01/2002 | 103/31/2009 | $19.50 Per Thousand | |
| LARGE CIGARETTES | 11/01/1942 | 12/31/1982 | $8.40 Per Thousand |
| 01/01/1983 | 12/31/1990 | $16.80 Per Thousand | |
| 01/01/1991 | 12/31/1992 | $21.00 Per Thousand | |
| 01/01/1993 | 12/31/1999 | $25.20 Per Thousand | |
| 01/01/2000 | 12/31/2001 | $35.70 Per Thousand | |
| 01/01/2002 | 103/31/2009 | $40.95 Per Thousand | |
| SMALL CIGARS | Prior to 1954 | 12/31/1990 | $0.75 Per Thousand |
| 01/01/1991 | 12/31/1992 | $0.9375 Per Thousand | |
| 01/01/1993 | 12/31/1999 | $1.125 Per Thousand | |
| 01/01/2000 | 12/31/2001 | $1.594 Per Thousand | |
| 01/01/2002 | 103/31/2009 | $1.828 Per Thousand | |
| LARGE CIGARS | Prior to 02/01/77 | $2.50 - $20.00 Per Thousand | |
| 02/01/1977 | 12/31/1990 | 8.5%* NTE $20.00 Per Thousand | |
| 01/01/1991 | 12/31/1992 | 10.625%* NTE $25.00 Per Thousand | |
| 01/011993 | 12/31/1999 | 12.75%* NTE $30.00 Per Thousand | |
| 01/012000 | 12/31/2001 | 18.063%* NTE $42.50 Per Thousand | |
| 01/01/2002 | 103/31/2009 | 20.719%* NTE $48.75 Per Thousand | |
| CHEWING TOBACCO | 07/01/1986 | 12/31/1990 | $0.08 Per Pound |
| 01/01/1991 | 12/31/1992 | $0.10 Per Pound | |
| 01/01/1993 | 12/31/1999 | $0.12 Per Pound | |
| 01/01/2000 | 12/31/2001 | $0.17 Per Pound | |
| 01/01/2002 | 103/31/2009 | $0.195 Per Pound | |
| SNUFF | 07/01/1986 | 12/31/1990 | $0.24 Per Pound |
| 01/01/1991 | 12/31/1992 | $0.30 Per Pound | |
| 01/01/1993 | 12/31/1999 | $0.36 Per Pound | |
| 01/01/2000 | 12/31/2001 | $0.51 Per Pound | |
| 01/01/2002 | 103/31/2009 | $0.585 Per Pound | |
| PIPE TOBACCO | 01/01/1989 | 12/31/1990 | $0.45 Per Pound |
| 01/01/1991 | 12/31/1992 | $0.5625 Per Pound | |
| 01/01/1993 | 12/31/1999 | $0.675 Per Pound | |
| 01/01/2000 | 12/31/2001 | $0.9567 Per Pound | |
| 01/01/2002 | 103/31/2009 | $1.0969 Per Pound | |
| Roll Your Own Tobacco | 01/01/2000 | 12/31/2001 | $0.9567 Per Pound |
| 01/01/2002 | 103/31/2009 | $1.0969 Per Pound | |
| Cigarette Papers | 1993 | 12/31/1999 | $0.0075 Per 50 papers (tax rate for less than 50 papers is the same and not prorated) Books or sets containing 25 papers or less not taxable |
| 01/01/2000 | 12/31/2001 | $0.0106 Per 50 papers (tax rate for less than 50 papers is the same and not prorated) | |
| 01/01/2002 | 103/31/2009 | $0.0122 Per 50 | |
| Cigarette Tubes | 1993 | 12/31/1999 | $0.015 Per 50 tubes (tax rate for less than 50 tubes is the same and not prorated) |
| 01/01/2000 | 12/31/2001 | $0.0213 Per 50 tubes (tax rate for less than 50 tubes is the same and not prorated) | |
| 01/01/2002 | 103/31/2009 | $0.0244 Per 50 | |
* % of price for which sold. NTE = Not To Exceed
1 For current tobacco tax rates, click here.