District Of Columbia Alcohol Sales Taxes 2017 District Of Columbia: Alcohol Excise Taxes

District Of Columbia:

District Of Columbia Liquor, Wine, and Beer Taxes

In addition to (or instead of) traditional sales taxes, alcoholic beverages like wine, beer, and liquor are subject to excise taxes on both the District Of Columbia and Federal levels. Excise taxes on alcohol are implemented by every state, as are excises on cigarettes and motor fuels like gasoline.

Excise taxes are applied on a per-unit basis, generally per gallon for liquids, and unlike sales taxes are collected from the merchant who sells the alcohol rather than the end consumer. However, in almost all cases, excise taxes are passed on directly to the consumer in the form of raised alcohol prices.


  • Other District Of Columbia Excise Taxes:
  • Alcohol
  • Tobacco
  • Fuel

District Of Columbia Alcohol Sales Taxes 2017 Current District Of Columbia Alcohol Excise Tax Rates

District Of Columbia has average taxes on alcohol compared to other states in the United States

The primary excise taxes on alcohol in District Of Columbia are on wine, beer, and liquor (which includes most types of hard alcohol).


District Of Columbia Wine sales tax rate
Ranked 39th
highest

District Of Columbia Wine Tax - $0.30 / gallon

  District Of Columbia's general sales tax of 5.75% does not apply to the purchase of wine.

In District Of Columbia, wine vendors are responsible for paying a state excise tax of $0.30 per gallon, plus Federal excise taxes, for all wine sold.

Additional Taxes: Over 14% – $0.40/gallon; sparkling wine – $0.45/gallon; 9% off- and on-premise sales tax


District Of Columbia Beer sales tax rate
Ranked 44th
highest

District Of Columbia Beer Tax - $0.09 / gallon

  District Of Columbia's general sales tax of 5.75% also applies to the purchase of beer.

In District Of Columbia, beer vendors are responsible for paying a state excise tax of $0.09 per gallon, plus Federal excise taxes, for all beer sold.

Additional Taxes: 9% off- and 10% on-premise sales tax


District Of Columbia Liquor sales tax rate
Ranked 34th
highest

District Of Columbia Liquor Tax - $1.50 / gallon

  District Of Columbia's general sales tax of 5.75% does not apply to the purchase of liquor.

In District Of Columbia, liquor vendors are responsible for paying a state excise tax of $1.50 per gallon, plus Federal excise taxes, for all liquor sold.

Additional Taxes: 9% off- and on-premise sales tax


Federal Alcohol Sales Taxes 2017 Federal Alcohol Excise Taxes

The price of all alcohol sold in District Of Columbia also includes Federal alcohol excise taxes, which are collected from the brewer / distiller by the Alcohol and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the beverage's price. Some tax discounts are available to small brewers. Federal excise tax rates on beer, wine, and liquor are as follows:

Beer $18.00 per 31-gallon barrel, or $0.05 per 12-oz can
Wine $1.07 - $3.40 per gallon, or $0.21 - $0.67 per 750ml bottle, depending on alcohol content
Distilled Spirits $13.50 per proof-gallon, or $2.14 per 750ml 80-proof bottle

† 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.



  Back to District Of Columbia Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/district-of-columbia/alcohol