Idaho Alcohol Sales Taxes 2019 Idaho: Alcohol Excise Taxes

Idaho:

Idaho 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 Idaho 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.


Idaho Alcohol Sales Taxes 2019 Current Idaho Alcohol Excise Tax Rates

Idaho has average taxes on alcohol compared to other states in the United States

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


Idaho Wine sales tax rate
Ranked 34th
highest

Idaho Wine Tax - $0.45 / gallon

  Idaho's general sales tax of 6.00% also applies to the purchase of wine.

In Idaho, wine vendors are responsible for paying a state excise tax of $0.45 per gallon, plus Federal excise taxes, for all wine sold.


Idaho Beer sales tax rate
Ranked 35th
highest

Idaho Beer Tax - $0.15 / gallon

  Idaho's general sales tax of 6.00% also applies to the purchase of beer.

In Idaho, beer vendors are responsible for paying a state excise tax of $0.15 per gallon, plus Federal excise taxes, for all beer sold.

Additional Taxes: Over 4% – $0.45/gallon


Idaho Liquor sales tax rate

Idaho Liquor Tax - STATE-CONTROLLED

  Idaho's general sales tax of 6.00% also applies to the purchase of liquor.

Idaho is an "Alcoholic beverage control state", in which the sale of liquor and spirits are state-controlled. Liquor sales are only permitted in state alcohol stores, also called "ABC Stores". The state earns revenue by selling alcoholic beverages, so there is no need to apply an additional excise tax on liquor.


Federal Alcohol Sales Taxes 2019 Federal Alcohol Excise Taxes

The price of all alcohol sold in Idaho 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 Idaho Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/idaho/alcohol