Appendix 5

Table 8

State Excise Tax Rates and Rankings

July 1, 1996

State

Wine Excise Tax Rates

Rank

Beer Excise Tax Rates

Rank

Cigarette Tax Rates

Rank

Alabama

1.70

3

0.53

3

16.5

42

Alaska

0.85

14

0.35

11

29.0

27

Arizona

0.84

15

0.16

28

58.0

5

Arkansas

0.75

19

0.23

18

31.5

25

California

0.20

43

0.20

21

37.0

18

Colorado

0.32

38

0.08

46

20.0

37

Connecticut

0.60

25

0.19

24

50.0

8

Delaware

0.97

11

0.16

31

24.0

31

Florida

2.25

1

0.48

4

33.9

23

Georgia

1.51

5

0.48

6

12.0

45

Hawaii

1.34

7

0.91

1

60.0

4

Idaho

0.45

32

0.15

34

28.0

28

Illinois

0.23

42

0.07

47

44.0

12

Indiana

0.47

31

0.12

37

15.5

43

Iowa

1.75

2

0.19

22

36.0

20

Kansas

0.30

39

0.18

27

24.0

33

Kentucky

0.50

29

0.08

43

3.0

49

Louisiana

0.11

46

0.32

14

20.0

36

Maine

0.60

23

0.35

10

37.0

17

Maryland

0.40

34

0.09

42

36.0

19

Massachusetts

0.55

26

0.11

39

51.0

7

Michigan

0.51

28

0.20

20

75.0

2

Minnesota

0.30

40

0.15

33

48.0

9

Mississippi

0.35

36

0.43

7

18.0

39

Missouri

0.36

35

0.06

48

17.0

41

Montana

1.06

9

0.14

35

18.0

38

Nebraska

0.75

18

0.23

19

34.0

22

Nevada

0.40

33

0.09

41

35.0

21

New Hampshire

n/a

47

0.35

13

25.0

30

New Jersey

0.70

21

0.12

38

40.0

15

New Mexico

1.70

4

0.41

8

21.0

35

New York

0.19

45

0.16

30

56.0

6

North Carolina

0.79

17

0.48

5

5.0

48

North Dakota

0.50

30

0.16

29

44.0

13

Ohio

0.32

37

0.18

25

24.0

32

Oklahoma

0.72

20

0.40

9

23.0

34

Oregon

0.67

22

0.08

45

38.0

16

Pennsylvania


49

0.08

44

31.0

26

Rhode Island

0.60

24

0.10

40

61.0

3

South Carolina

0.90

13

0.77

2

7.0

47

South Dakota

0.93

12

0.27

16

33.0

24

Tennessee

1.10

8

0.13

36

13.0

44

Texas

0.20

44

0.19

23

41.0

14

Utah


48

0.35

12

26.5

29

Vermont

0.55

27

0.27

15

44.0

11

Virginia

1.51

6

0.26

17

2.5

50

Washington

0.83

16

0.15

32

82.5

1

West Virginia

1.00

10

0.18

26

17.0

40

Wisconsin

0.25

41

0.06

49

44.0

10

Wyoming


50

0.02

50

12.0

46

Dist. of Columbia

0.30


0.09


65.0









STATEWIDE MEDIAN

0.73


0.19


31.5


Notes:

Wine/Beer Rates in Dollars Per Gallon

Cigarette Rates in Cents Per Pack

Rankings do not include District of Columbia

Statewide median does include District of Columbia

Data from Federal Tax Administrators Internet Site: http://sso.org/fta/tax_stru.html