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Tax and Fee Rates

Information Purposes Only- Actual tax or fee may vary according to a person's circumstances.

Select from one of the following:

Beer | Wine | Distilled Spirits | Tobacco Products | Tobacco Paper |
Firearms and Ammunition
| Special Occupational Tax | Historical Tax Rates

Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition

PRODUCT

TAX

TAX PER PACKAGE (usually to nearest cent)

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

$50.33

$1.01

Large Cigarettes

$105.69

$2.11

Small Cigars

$50.33

$1.01

Tobacco Products

1000 units

Each

Large Cigars 

52.75% of sales price but not to exceed $402.60 per 1,000

$.4026 maximum

Tobacco Products

1 lb. 

1 Ounce Tin or Pouch

Pipe Tobacco 

$2.8311

$0.1769

Chewing Tobacco

$0.5033

$0.0315

Snuff

$1.51

$0.0944

Roll-your-own Tobacco

$24.78

$1.5488

 

CIGARETTE PAPERS AND TUBES

Tax

Cigarette  Paper

50 papers1

Cigarette papers up to 6½" long

$0.0315

Cigarette papers over 6½" long

Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.

Cigarette  Tubes

50 Tubes2

Cigarette tubes up to 6½" long

$0.0630

Cigarette tubes over 6½" long

Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.

1Tax rate for less than 50 papers is the same. The tax is not prorated.

2Tax rate for less than 50 tubes is the same. The tax is not prorated.

 

Firearms and Ammunition

Tax

Pistols and Revolvers

10% of sale price

Other Firearms and  Ammunition

11% of sale price

Page last reviewed: March 6, 2013
Page last updated: March 4, 2016
Maintained by: National Revenue Center, Tax Audit Division

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