7.1 Wine (includes still, sparkling, artificially carbonated and dessert wine) South Carolina has eliminated separate tax treatment for South Carolina-produced wines. All wine, regardless of point of origin or alcohol content, is taxed at the rate of $0.2535/Liter. 7.2 Malt Beverages Excise tax rates are assessed as follows: Size Rate 24/7 oz. containers $1.008 48/7 oz. containers $2.016 12/12 oz. containers $0.864 24/12 oz. containers $1.728 24/14 oz. containers $2.016 24/16 oz. containers $2.304 12/32 oz. containers $2.304 One-fourth keg $5.952 One-half keg $11.904 The tax rate on beer in containers not listed above is 6/10ths of one (1) cent per ounce or fraction thereof. [SC Department of Revenue Form L-600, Beer Wholesalers Monthly Report Form.] 7.3 Distilled Spirits The[…]

Not applicable. The Alcoholic Beverage Control (ABC) Commission uses the mark-up system shown below. Example (example shown is for a 750 ml bottle of distilled spirits, 12 bottles per case): Note: The same formula is used to mark up all sizes and proofs. FOB per case $151.52 Distiller’s price, incl. federal tax Bailment charge $1.50 State warehouse budget Subtotal case cost $153.02 Plus local ABC Board Markup $60.60 (39.6%) Subtotal $213.62 State excise tax $64.08 (30%) Additional Markup of 3.5% $7.48 Profit distribution Subtotal of case cost $285.177253 (Take out to 6 decimals) Bailment surcharge per case $1.15 State Commission budget Subtotal $286.3273 Divide by number of bottles in case (12) $23.8606 per bottle Add bottle charge $0.05 Rehabilitation Add[…]

Not applicable for distilled spirits, flavored malt beverages, wine, or “heavy” beer. The Department of Alcoholic Beverage Control uses a mark-up system. To calculate costs accurately, go to the Department website at http://www.abc.utah.gov. There is an automatic calculator available that will allow you to determine the cost per bottle based upon the starting F.O.B. price. Except for liquor and wine sold to Utah military installations, all liquor and wine sold in Utah shall be marked up not less than eighty-eight percent (88%), and “heavy” beer shall be marked up not less than 6.5% above the landed cost to the Department. Sales of wine and spirituous liquor to Utah military installations shall be marked up not less than seventeen percent (17%)[…]

Wine 14% ABV and under $0.45/Liter Wine 14.1 – 21% ABV $1.50/Liter Sparkling Wine $0.45/Liter Art. Carb. Wine $0.45/Liter Distilled Spirits $1.60/Liter Malt Beverages $0.41/Gallon Cider (0.5% ABV – 8.5%ABV) $0.41/Gallon Reduced tax rates have been established on beer, wine, cider, and distilled spirits produced and sold in New Mexico by small brewers, small winegrowers, and craft distillers, depending on volume sold. For specifics, consult the statute. [NM Law, Chapter 7, Article 17, Sections 7-17-2 and 7-17-5.] Note: Any New Mexico local governing body could enact a local ordinance imposing an excise tax on the price paid by the retail licensee at a rate not to exceed six percent (6%). For complete details, refer to Chapter 7, Article 24, Section[…]

7.1 “Top 150” items Since 2016 PLCB recognizes two categories of products: “Top 150” regular listed items, and everything else. Top 150 products include wine products by brand (for example, all wine SKUs of a Top 150 brand are considered to be in the Top 150) and spirits products by brand and category (i.e. all vodka SKUs of a particular brand might be in the Top 150, but the category would not necessarily include whiskeys or rums of that brand). Also, all Luxury products and Lot Buys (one time purchases) are categorized in the Top 150. Ninety percent of PLCB’s sales volume, and ninety percent of their SKUs are in the Top 150. Shelf prices of Top 150 items are[…]

7.1 Maryland The following rates are applicable to sales to wholesalers only: Wine 14% ABV and under $0.1057/Liter ($0.40/gallon) Wine 14.1% ABV and over $0.1057/Liter ($0.40/gallon) Sparkling Wine $0.1057/Liter ($0/40/gallon) Artificially Carbonated Wine $0.1057/Liter ($0/40/gallon) Distilled Spirits $0.3963/Liter ($1.50/gallon) Cider $0.023778/Liter($0.09/Gallon) Malt Beverage $0.023778/Liter($0.09/Gallon) Mead $0.023778/Liter($0.09/Gallon) * 100 Proof or under. If the product is over 100 Proof, an additional tax of $0.3963 ($0.015/gallon) per liter is levied for each one (1) proof over 100. Note: The definition of beer, as used in the Tax – General Article, in Maryland law to includes “flavored malt beverages” in conformity with the U.S. Alcohol and Tobacco Tax and Trade Bureau regulations. The definition of hard cider includes beverages derived primarily from apples[…]

Not applicable. In lieu of excise taxes, the Department of Liquor Control uses the mark-up system below. 7.1 Mark-up on spirits and fortified wines The mark-up percentage varies by product category as shown below: Whiskey 65% Tequila 85% 55 Gal. Drums 65% Cordials 65% Brandy 70% Rum 70% Vodka 80% All others 75% A $0.05 deposit is added to the price of each bottle, the mark-up is applied to the bottle cost, and the shelf price per bottle is rounded up to the nearest dollar minus one penny ($0.01); that is, prices always end in .99. Example (example shown is for 750 ml bottles, 6 per case, 70% markup): FOB price $140.40 5¢ deposit added to all bottles in the[…]

Effective 10/1/19 Until 9/30/19 Wine 14% ABV and under* $0.79/gallon $0.72/gallon Wine 14.1% – 21% ABV* $0.79/gallon $0.72/gallon Wine 21.1% ABV and over $1.98/gallon $1.80/gallon Sparkling Wine $1.98/gallon $1.80/gallon Art. Carb. Wine $1.98/gallon $1.80/gallon Distilled Spirits $5.94/Gallon $5.40/Gallon Liquor Coolers** $2.71/Gallon $2.46/Gallon Malt Beverages $7.20/Barrel $7.20/Barrel Malt Beverages $3.60/Half Barrel $3.60/Half Barrel Malt Beverages $1.80/Quarter Barrel $1.80/Quarter Barrel Malt Beverages $0.24/Gallon (or fraction)*** $0.24/Gallon (or fraction)*** Cider not over 7% ABV Same as beer Same as beer * The rate for producers who produce less than fifty-five thousand (55,000) gallons per year is $0.18 per gallon until September 30, 2019, and $0.20 per gallon effective October 1, 2019. Such producers must present each wholesaler selling their product with a certificate[…]

Wine 16% ABV and under* $0.27/Liter** Wine 16.1% – 24% ABV Not sold in the private sector. Sparkling Wine $0.27/Liter** Art. Carb. Wine $0.27/Liter** Distilled Spirits Not sold in the private sector. Beer Up to 5,000 barrels*** $2.30 per 31 gallon barrel Beer 5,000 to 10,000 barrels*** $3.30 per 31 gallon barrel Beer 10,110 to 20,000 barrels*** $4.30 per 31 gallon barrel Beer Over 20,000 barrels*** $1.30 per 31 gallon barrel Hard Cider**** $0.037/Liter * Unfortified wine. ** In addition to the tax assessed under Title 16, Chapter 1, Part 4, Section 6-1-411, of Montana law, there is a tax of $0.01/liter on table wine sold by a table wine distributor to an agency liquor store. [MT Law, Title 16,[…]

Wine 14% ABV and under $1.39/Gallon Wine 14.1% – 20% ABV $1.39/Gallon Sparkling Wine $1.39/Gallon Art. Carb. Wine $1.39/Gallon Distilled Spirits (over 40 Proof or 20% ABV) $8.55Gallon Distilled Spirits (under 40 Proof or 20% ABV) $1.39/Gallon Malt Beverages $0.231/Gallon Cider 0.5% ABV – 7% ABV $0.231/Gallon [IL Revenue Regulations, Title 86, Chapter 1, Part 420, Section 420.10, IL Law, Chapter 235, Act 5, Article VIII, Section 8-1 [235 ILCS 5/8-1], and Illinois Department of Revenue website, accessed December 6, 2018.] Note: Local taxes on alcoholic beverages are as follows: Chicago City Tax Cook County Tax Table wine (under 14% ABV) $0.36/Gallon $0.20/Gallon Dessert wine (14% – 20% ABV) $0.89/Gallon $0.45/Gallon Distilled spirits (over 20% ABV) $2.68/Gallon* $2.50/Gallon Beer $0.29/Gallon[…]