Historical Tax Rates

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Withdrawn for bev.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Withdrawn for bev.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Withdrawn for bev.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

Present

$ 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

Present

$ 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

Present

$ 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

Present

$ 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

Present

$ 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

Present

$ 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

Present

$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.

Page last reviewed/updated: 10/21/2013

2018 Schedule of Annual Tax Return Due Date:  Revenue Producing Plants

Serial Number

Return Period

Due Date

1

January - December 2018

January 14, 2019

Eligible taxpayers who reasonably expect to be liable for not more than $1,000 in taxes imposed with respect to distilled spirits, wine, and beer for the calendar year (and who were liable for not more than $1,000 in such taxes in the preceding calendar year) can pay those taxes annually, rather than quarterly or semimonthly.

The above will take into account all federal holidays. In the event that the due date, as indicated in this schedule, falls on a statewide legal holiday in the state where the return is required to be filed, the due date is the immediately preceding date which is not a Saturday, Sunday or legal holiday.

See Industry Circular 2016-2 for more information regarding annual tax returns.

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png CONTACT US

For more information on taxes, contact the National Revenue Center at 877-882-3277 / 877-TTB-FAQS, or send us a message using our National Revenue Center Contact Form.

 

Page last reviewed: September 4, 2018
Page last updated: April 15, 2019
Maintained by: National Revenue Center

2018 Schedule of Quarterly Tax Return Due Dates:  Federal Firearms and Ammunition Excise Tax (FAET) 

Tax Return Period

Tax Due Date

January 1 – March 31, 2018

April 30, 2018

April 1 – June 30, 2018

July 31, 2018

July 1 – September 30, 2018

October 31, 2018

October 1 – December 31, 2018

January 31, 2019

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png NOTE

This schedule takes into consideration Saturdays, Sundays, and legal holidays. Returns and payments are considered timely if they are filed/paid on or before the due date.

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png CONTACT US

For more information on taxes, contact the National Revenue Center at 877-882-3277 / 877-TTB-FAQS, or send us a message using our National Revenue Center Contact Form.

 

Page last reviewed: February 16, 2018
Page last updated: April 15, 2019
Maintained by: National Revenue Center

2018 Schedule of Quarterly Tax Return Due Dates:  Revenue Producing Plants

Tax Return Period

Tax Due Date

January 1 – March 31, 2018

April 13, 2018

April 1 – June 30, 2018

July 13, 2018

July 1 – September 30, 2018

October 12, 2018

October 1 – December 31, 2018

January 14, 2019

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png IMPORTANT

For Pay.gov payments: Your ACH payment must be completed no later than 4 p.m. Eastern Time one business day prior to due date.

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png NOTE

This schedule takes into consideration Saturdays, Sundays, and legal holidays. Returns and payments are considered timely if they are filed/paid on or before the due date.

 

Description: http://icons.iconarchive.com/icons/judge/iphone/128/phone-icon.png CONTACT US

For more information on taxes, contact the National Revenue Center at 877-882-3277 / 877-TTB-FAQS, or send us a message using our National Revenue Center Contact Form.

 

Page last reviewed: February 16, 2018
Page last updated: April 15, 2019
Maintained by: National Revenue Center