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Withdrawn for bev.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Withdrawn for bev.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Withdrawn for bev.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
|
112/31/2001
|
$17.00 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
|
112/31/2001
|
$35.70 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
|
112/31/2001
|
$1.594 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
|
112/31/2001
|
18.063%* NTE $42.50 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
|
112/31/2001
|
$0.17 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
|
112/31/2001
|
$0.51 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
|
112/31/2001
|
$0.9567 Per Pound
|
Roll Your Own Tobacco
|
01/01/2000
|
112/31/2001
|
$0.9567 Per Pound
|
* % of price for which sold. NTE = Not To Exceed
1 For current tobacco tax rates, click here.
