The various
Federal Alcohol Excise Taxes aren't exactly consistent:
| Product | Tax | Tax per Package |
|---|
| 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 | $19.50 | $0.39 |
| Large Cigarettes | $40.95 | $0.82 |
| Small Cigars | $1.828 | $0.04 |
| Tobacco Products | 1000 units | Each |
| Large Cigars | 20.719% of sales price but not to exceed $48.75 | $0.05 maximum |
| Tobacco Products | 1 lb. | 1 Ounce Tin or Pouch |
| Pipe Tobacco | $1.0969 | $0.07 |
| Chewing Tobacco | $0.195 | $0.01 |
| Snuff | $0.585 | $0.04 |
| Roll-your-own Tobacco | $1.0969 | $0.07 |
Notice the odd categories for wine — especially carbonated — cider, etc. The tax on distilled spirits seems elegant by comparison to the rest. I wonder why tobacco companies don't market more "small cigars" in place of cigarettes...
Labels: Ethanol, Policy
