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Tax and Fee Rates

Information Purposes Only- Actual tax or fee may vary according to a person's circumstances.

Applies to Calendar Years 2018-2019

Beer | Wine | Distilled Spirits

 

Applies to Calendar Years 2017-earlier for Alcohol, and Currently for Tobacco, Firearms, and Ammunition

Beer | Wine | Distilled Spirits | Tobacco Products | Tobacco Paper |
Firearms and Ammunition
| Special Occupational Tax | Historical Tax Rates

Other Information

Tax Cuts and Jobs Act of 2017/Craft Beverage Modernization and Tax Reform page

Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition

 

Applies to Calendar Years 2018-2019

Tax Rates for Beer that is Removed or Imported During Calendar Years 2018 and 2019*
  Barrels per Calendar Year
Beer removed by Domestic Brewer who brews 2,000,000 barrels or less per calendar year First 60,000  Over 60,000 up to 2,000,000
$3.50 $16.00
Other Beer First 6,000,000  Over 6,000,000  
$16.00 $18.00

* Additional rules apply. See the text of the implementing law for full details.

 

Tax on Wine that is Removed or Imported During Calendar Years 2018 and 2019*
  Wine Gallons per Calendar Year
Tax Class  First 30,000            Over 30,000 up to 130,000       Over 130,000 up to 750,000    Over 750,000 
Still Wine 
16% and under alcohol by volume
(0.392g CO2/100mL or less)
$0.07 $0.17 $0.535 $1.07
Over 16 - 21% alcohol by volume
(0.392g CO2/100mL or less
$0.57 $0.67 $1.035 $1.57
Over 21 - 24% alcohol by volume
(0.392g CO2/100mL or less)
$2.15 $2.25 $2.615 $3.15
Mead
No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume 
$0.07 $0.17 $0.535 $1.07
Low alcohol by volume wine
No more than 0.64g CO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume 
$0.07 $0.17 $0.535 $1.07
Artificially Carbonated Wine
Over 0.392g CO2/100mL - injected or otherwise added $2.30 $2.40 $2.765 $3.30
Sparkling Wine 
Over 0.392g CO2/100mL - naturally occurring $2.40 $2.50 $2.865 $3.40
Hard Cider 
No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume $0.164 $0.17 $0.193 $0.226

* Additional rules apply. See the text of the implementing law for full details.

 

Tax Rates for Distilled Spirits Removed or Imported During Calendar Years 2018 and 2019*
Proof Gallons per Calendar Year
First 100,000  Over 100,000 up to 22,230,000      Over 22,230,000
$2.70 $13.34 $13.50

* Additional rules apply. See the text of the implementing law for full details.

 

Applies to Calendar Years 2017-earlier for Alcohol, and Currently for
Tobacco, Firearms, and Ammunition

PRODUCT

TAX

TAX PER PACKAGE (usually to nearest cent)

Beer

Barrel (31 gallons)

12 oz. can

Regular Rate

$18 

$0.05

Reduced Rate

$7 on first 60,000 barrels for brewer who produces less than 2 million barrels.

$18 per barrel after the first 60,000 barrels.

$0.02

Wine

Wine Gallon

750ml bottle

14% Alcohol or Less

$1.071

$0.21

Over 14 to 21%

$1.571

$0.31

Over 21 to 24%

$3.151

$0.62

Naturally Sparkling

$3.40

$0.67

Artificially Carbonated

$3.301

$0.65

Hard Cider

$0.2261

$0.04

(1 $0.90 credit, or for hard cider $0.056, may be available for the first 100,000 gallons removed by a small winery producing not more than 150,000 w.g. per year. Decreasing credit rates for a winery producing up to 250,000 w.g. per year.)

Distilled Spirits

Proof Gallon *

750ml Bottle

All

$13.50 less any credit for wine and flavor content.

$2.14 (at 80 proof)

* A proof gallon is a gallon of liquid that is 100 proof, or 50% alcohol. The tax is adjusted, depending on the percentage of alcohol of the product.

Tobacco Products

1000 units

Pack of 20

Small Cigarettes

$50.33

$1.01

Large Cigarettes

$105.69

$2.11

Small Cigars

$50.33

$1.01

Tobacco Products

1000 units

Each

Large Cigars 

52.75% of sales price but not to exceed $402.60 per 1,000

$.4026 maximum

Tobacco Products

1 lb. 

1 Ounce Tin or Pouch

Pipe Tobacco 

$2.8311

$0.1769

Chewing Tobacco

$0.5033

$0.0315

Snuff

$1.51

$0.0944

Roll-your-own Tobacco

$24.78

$1.5488

 

 

CIGARETTE PAPERS AND TUBES

Tax

Cigarette  Paper

50 papers1

Cigarette papers up to 6½" long

$0.0315

Cigarette papers over 6½" long

Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.

Cigarette  Tubes

50 Tubes2

Cigarette tubes up to 6½" long

$0.0630

Cigarette tubes over 6½" long

Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.

1Tax rate for less than 50 papers is the same. The tax is not prorated.

2Tax rate for less than 50 tubes is the same. The tax is not prorated.

 

 

Firearms and Ammunition

Tax

Pistols and Revolvers

10% of sale price

Other Firearms and  Ammunition

11% of sale price

 

 

 

phone icon CONTACT US

Please submit questions regarding Craft Beverage Modernization and Tax Reform to the Regulations and Rulings Division online.

Please direct correspondence to: Alcohol and Tobacco Tax and Trade Bureau
Director, Regulations and Rulings Division
1310 G Street, NW., Box 12
Washington, DC 20005

 

Page last reviewed: March 6, 2013
Page last updated: August 20, 2018
Maintained by: National Revenue Center, Tax Audit Division

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