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Withdrawn for bev.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Withdrawn for bev.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Withdrawn for bev.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