Historical Tax Rates | TTB: Alcohol and Tobacco Tax Trade Bureau

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Withdrawn for bev.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Withdrawn for bev.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Withdrawn for bev.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