Alcohol Taxes Reference Page

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Data	Reference
Type of alcohol regulation	Control: The state sets the price of, and gains profit/revenue directly (rather than solely from taxation) from the sale of, one or more alcoholic beverage types or subtypes. License: The state licenses private businesses or individuals to conduct wholesale and retail sales of all alcoholic beverage types and subtypes sold within the state. Source: Center for Science in the Public Interest, Control States versus License States (2009).
Alcohol taxes dedicated for treatment?	Some states use the excise tax revenues or other revenues from alcohol sales to fund badly needed alcohol treatment programs. Sources: Ensuring Solutions, Treating Alcohol Problems and State Alcohol Tax Revenues, Fact Sheet (2003). Center for Science in the Public Interest, Factbook on Beer Tax (2004).
Beer tax (per gallon)	Sources: Federation of Tax Administrators (FTA), State Beer Excise Tax Rates (2008). The Tax Foundation, State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State (2009).
Beer tax national average	Source: Center for Science in the Public Interest, States Ranked By Alcohol Tax Rates: Beer (2009).
Beer tax, date last changed	Source: Center for Science in the Public Interest, Factbook on Beer Tax (2004).
State rank for beer tax	States ranked lowest to highest: 1 = lowest state beer tax 51 = highest state beer tax Source: Center for Science in the Public Interest, States Ranked By Alcohol Tax Rates: Beer (2009).
Wine tax (per gallon)	Sources: Federation of Tax Administrators, State Wine Excise Tax Rates (2008). The Tax Foundation, State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009 (2009).
Wine tax national average	Source: Center for Science in the Public Interest, States Ranked by Alcohol Tax Rates: Wine (2009).
Wine tax, date last changed	Source: Center for Science in the Public Interest, Alcohol Policies Project, State Alcohol Tax Increases, 2002-2005 (2005).
Liquor tax (per gallon)	Sources: Federation of Tax Administrators, State Liquor Excise Tax Rates (2008). The Tax Foundation, State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009 (2009).
Liquor tax national average	Source: Center for Science in the Public Interest, States Ranked By Alcohol Tax Rates: Liquor (2009).
Liquor tax: date last changed	Source: Center for Science in the Public Interest, Alcohol Policies Project, State Alcohol Tax Increases, 2002-2005 (2005).

For current information see also:
Alcohol Policies Project at the Center for Science in the Public Interest, Tax Resources