Tax Audit Division

Historical Tax Rates

ALCOHOL

TABLE 1: DISTILLED SPIRITS

 

Per Proof Gallon

FROM

TO

RATE

08/01/1862

03/07/1864

0.20

03/07/1864

07/01/1864

0.60

07/01/1864

01/01/1865

1.50

01/01/1865

07/20/1868

2.00

07/20/1868

06/06/1872

0.50

06/06/1872

03/03/1875

0.70

03/03/1875

08/27/1894

0.90

08/27/1894

10/03/1917

1.10

10/04/1917

02/24/1919

Basic rate

 

2.20

Withdrawn for bev. Use

 

3.20

02/25/1919

01/01/1927

Basic rate

 

2.20

Withdrawn for bev. Use

 

6.40

01/01/1927

01/01/1928

Basic rate

 

1.65

Withdrawn for bev. Use

 

6.40

01/01/1928

01/11/1934

Basic rate

 

1.10

Diverted to bev. Use

 

6.40

01/12/1934

06/30/1938

2.00

07/01/1938

06/30/1940

Distilled Spirits generally

 

2.25

Brandy

 

2.00

07/1/1940

09/30/1941

Distilled Spirits generally

 

3.00

Brandy

 

2.75

10/01/1941

10/31/1942

4.00

11/01/1942

03/31/1944

6.00

04/01/1944

10/31/1951

9.00

11/01/1951

09/30/1985

10.50

10/01/1985

12/30/1990

12.50

01/01/1991

Present

$ 13.50



TABLE 2: WINE NOT OVER 14%

 

Per Wine Gallon

 

 

FROM

TO

RATE

09/09/1916

02/24/1919

0.04

02/25/1919

06/28/1928

0.16

06/29/1928

01/11/1934

0.04

01/12/1934

06/25/1936

0.10

06/26/1936

06/30/1940

0.05

07/01/1940

09/30/1941

0.06

10/01/1941

10/31/1942

0.08

11/01/1942

03/31/1944

0.10

04/01/1944

10/31/1951

0.15

11/01/1951

12/30/1990

0.17

01/01/1991

Present

$ 1.07



TABLE 3: WINE 14% TO 21%

 

Per Wine Gallon

FROM

TO

RATE

09/09/1916

02/24/1919

0.10

02/25/1919

06/28/1928

0.40

06/29/1928

01/11/1934

0.10

01/12/1934

06/25/1936

0.20

06/26/1936

06/30/1940

0.10

07/01/1940

09/30/1941

0.18

10/01/1941

10/31/1942

0.30

11/01/1942

03/31/1944

0.40

04/01/1944

10/31/1951

0.60

11/01/1951

12/30/1990

0.67

01/01/1991

Present

$ 1.57



TABLE 4: WINE 21% TO 24%

 

Per Wine Gallon

 

 

FROM

TO

RATE

09/09/1916

02/24/1919

0.25

02/25/1919

06/28/1928

1.00

06/29/1928

01/11/1934

0.25

01/12/1934

06/25/1936

0.40

06/26/1936

06/30/1940

0.20

07/01/1940

09/30/1941

0.30

10/01/1941

10/31/1942

0.65

11/01/1942

03/31/1944

1.00

04/01/1944

10/31/1951

2.00

11/01/1951

12/30/1990

2.25

01/01/1991

Present

$ 3.15



TABLE 5: CHAMPAGNE / SPARKLING WINE

 

Per Wine Gallon

 

 

FROM

TO

RATE

Per 1/2 Pint or Fraction Thereof

 

 

 

 

 

09/09/1916

02/24/1919

0.03

02/25/1919

01/11/1934

0.12

01/12/1934

06/25/1936

0.05

06/26/1936

06/30/1940

0.0250

07/01/1940

09/30/1941

0.03

10/01/1941

10/31/1942

0.07

11/01/1942

03/31/1944

0.10

04/01/1944

10/31/1951

0.15

11/01/1951

12/31/1954

0.17

 

 

 

Per Wine Gallon

 

 

 

 

 

01/01/1955

Present

$ 3.40



TABLE 6: ARTIFICIALLY CARBON

 

Per Wine Gallon

 

 

FROM

TO

RATE

Per 1/2 Pint or Fraction Thereof

 

 

09/09/1916

02/24/1919

0.0150

02/25/1919

01/11/1934

0.06

01/12/1934

06/25/1936

0.0250

06/26/1936

06/30/1940

 

 

(per pint)

0.0125

07/01/1940

09/30/1941

0.0150

10/01/1941

10/31/1942

0.0350

11/01/1942

03/31/1944

0.050

04/01/1944

10/31/1951

0.10

11/01/1951

12/31/1954

0.12

Per Wine Gallon

 

 

01/01/1955

12/31/1990

2.40

01/01/1991

Present

$ 3.30



TABLE 7: BEER

 

Per 31 Gal. Bbl.

 

 

FROM

TO

RATE

09/1862

03/03/1863

1.00

03/03/1863

03/31/1864

0.60

04/01/1864

06/13/1898

1.00

06/14/1898

06/30/1901

2.00

07/01/1901

06/30/1902

1.60

07/01/1902

10/22/1914

1.00

10/23/1914

10/03/1917

1.50

10/04/1917

02/24/1919

3.00

02/25/1919

01/11/1934

6.00

01/12/1934

06/30/1940

5.00

07/01/1940

10/31/1942

6.00

11/01/1942

03/31/1944

7.00

04/01/1944

10/31/1951

8.00

11/01/1951

12/31/1976

9.00

01/01/1977

12/30/1990

$9/$7

01/01/1991

Present

$18/$7

TOBACCO

TABLE 8: TOBACCO PRODUCTS

 

 

ITEM

FROM

TO

RATE

SMALL CIGARETTES

101/01/1951

12/31/1982

$4.00 Per Thousand

 

01/01/1983

12/31/1990

$8.00 Per Thousand

 

01/01/1991

12/31/1992

$10.00 Per Thousand

 

01/01/1993

12/31/1999

$12.00 Per Thousand

 

01/01/2000

12/31/2001

$17.00 Per Thousand

 

01/01/2002

103/31/2009

$19.50 Per Thousand

LARGE CIGARETTES

11/01/1942

12/31/1982

$8.40 Per Thousand

 

01/01/1983

12/31/1990

$16.80 Per Thousand

 

01/01/1991

12/31/1992

$21.00 Per Thousand

 

01/01/1993

12/31/1999

$25.20 Per Thousand

 

01/01/2000

12/31/2001

$35.70 Per Thousand

 

01/01/2002

103/31/2009

$40.95 Per Thousand

SMALL CIGARS

Prior to 1954

12/31/1990

$0.75 Per Thousand

 

01/01/1991

12/31/1992

$0.9375 Per Thousand

 

01/01/1993

12/31/1999

$1.125 Per Thousand

 

01/01/2000

12/31/2001

$1.594 Per Thousand

 

01/01/2002

103/31/2009

$1.828 Per Thousand

LARGE CIGARS

Prior to 02/01/77

 

$2.50 - $20.00 Per Thousand

 

02/01/1977

12/31/1990

8.5%* NTE $20.00 Per Thousand

 

01/01/1991

12/31/1992

10.625%* NTE $25.00 Per Thousand

 

01/011993

12/31/1999

12.75%* NTE $30.00 Per Thousand

 

01/012000

12/31/2001

18.063%* NTE $42.50 Per Thousand

 

01/01/2002

103/31/2009

20.719%* NTE $48.75 Per Thousand

CHEWING TOBACCO

07/01/1986

12/31/1990

$0.08 Per Pound

 

01/01/1991

12/31/1992

$0.10 Per Pound

 

01/01/1993

12/31/1999

$0.12 Per Pound

 

01/01/2000

12/31/2001

$0.17 Per Pound

 

01/01/2002

103/31/2009

$0.195 Per Pound

SNUFF

07/01/1986

12/31/1990

$0.24 Per Pound

 

01/01/1991

12/31/1992

$0.30 Per Pound

 

01/01/1993

12/31/1999

$0.36 Per Pound

 

01/01/2000

12/31/2001

$0.51 Per Pound

 

01/01/2002

103/31/2009

$0.585 Per Pound

PIPE TOBACCO

01/01/1989

12/31/1990

$0.45 Per Pound

 

01/01/1991

12/31/1992

$0.5625 Per Pound

 

01/01/1993

12/31/1999

$0.675 Per Pound

 

01/01/2000

12/31/2001

$0.9567 Per Pound

 

01/01/2002

103/31/2009

$1.0969 Per Pound

Roll Your Own Tobacco

01/01/2000

12/31/2001

$0.9567 Per Pound

 

01/01/2002

103/31/2009

$1.0969 Per Pound

Cigarette Papers

1993

12/31/1999

$0.0075 Per 50 papers  (tax rate for less than 50 papers is the same and not prorated)

Books or sets containing 25 papers or less not taxable

 

01/01/2000

12/31/2001

$0.0106 Per 50 papers  (tax rate for less than 50 papers is the same and not prorated)

 

01/01/2002

103/31/2009

$0.0122 Per 50

Cigarette Tubes

1993

12/31/1999

$0.015 Per 50 tubes  (tax rate for less than 50 tubes is the same and not prorated)

 

01/01/2000

12/31/2001

$0.0213 Per 50 tubes  (tax rate for less than 50 tubes is the same and not prorated)

 

01/01/2002

103/31/2009

$0.0244 Per 50

* % of price for which sold. NTE = Not To Exceed

1 For current tobacco tax rates, click here.

Page last reviewed/updated: 10/21/2013

TTB
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