The following information is provided by Graphiq and Credio.
You might be at a gas station or local liquor store, and realize you’re running low on cigarettes. You consult the options behind the counter, hear the price from the store clerk and accept it as fact. While the expense isn’t likely subject to negotiation, it isn’t simply a function of profit or sales maximization either.
The fact is: Certain products carry an especially high ‘sin tax.’ Some sin taxes are still pretty low — like $0.02 per gallon on beer in Wyoming. Others, like the $14.24 per gallon liquor tax in Washington, are much higher.
To see how the U.S. states rank in terms of sin taxes levied, the team at Credio looked at taxes on tobacco, liquor, wine and beer in each state using data from TaxPolicyCenter.org and the Federation of Tax Administrators. The states are ranked from lowest to highest aggregate sin tax, with rates represented in dollars per unit.
Note: The N/A notation for a given tax designates that the state government controls all sales. Given the pricing controls that are in place for these states, no direct tax rate is calculated. The sin tax is then based on the tax rates for the other available categories. Revenue in these states is generated from various other taxes, fees, price mark-ups and net profits.
#50. Wyoming
Tobacco Tax (Dollars per Pack): $0.60
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): N/A
Beer Tax (Dollars per Gallon): $0.02
State Sales Tax: 4.00%
#49. Missouri
Tobacco Tax (Dollars per Pack): $0.17
Liquor Tax (Dollars per Gallon): $2.00
Wine Tax (Dollars per Gallon): $0.42
Beer Tax (Dollars per Gallon): $0.06
State Sales Tax: 4.23%
#48. Pennsylvania
Tobacco Tax (Dollars per Pack): $1.60
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): N/A
Beer Tax (Dollars per Gallon): $0.08
State Sales Tax: 6.00%
#47. Idaho
Tobacco Tax (Dollars per Pack): $0.57
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.45
Beer Tax (Dollars per Gallon): $0.15
State Sales Tax: 6.00%
#46. Colorado
Tobacco Tax (Dollars per Pack): $0.84
Liquor Tax (Dollars per Gallon): $2.28
Wine Tax (Dollars per Gallon): $0.28
Beer Tax (Dollars per Gallon): $0.08
State Sales Tax: 2.90%
#45. Kentucky
Tobacco Tax (Dollars per Pack): $0.60
Liquor Tax (Dollars per Gallon): $1.92
Wine Tax (Dollars per Gallon): $0.50
Beer Tax (Dollars per Gallon): $0.08
State Sales Tax: 6.00%
#44. Ohio
Tobacco Tax (Dollars per Pack): $1.25
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.32
Beer Tax (Dollars per Gallon): $0.18
State Sales Tax: 5.75%
#43. Oregon
Tobacco Tax (Dollars per Pack): $1.31
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.67
Beer Tax (Dollars per Gallon): $0.08
State Sales Tax: 0.00%
#42. North Dakota
Tobacco Tax (Dollars per Pack): $0.44
Liquor Tax (Dollars per Gallon): $2.50
Wine Tax (Dollars per Gallon): $0.50
Beer Tax (Dollars per Gallon): $0.16
State Sales Tax: 5.00%
#41. Minnesota
Tobacco Tax (Dollars per Pack): $0.03
Liquor Tax (Dollars per Gallon): $5.03
Wine Tax (Dollars per Gallon): $0.30
Beer Tax (Dollars per Gallon): $0.15
State Sales Tax: 6.88%
#40. Louisiana
Tobacco Tax (Dollars per Pack): $0.36
Liquor Tax (Dollars per Gallon): $2.50
Wine Tax (Dollars per Gallon): $0.11
Beer Tax (Dollars per Gallon): $0.32
State Sales Tax: 4.00%
#39. Kansas
Tobacco Tax (Dollars per Pack): $0.79
Liquor Tax (Dollars per Gallon): $2.50
Wine Tax (Dollars per Gallon): $0.30
Beer Tax (Dollars per Gallon): $0.18
State Sales Tax: 6.50%
#38. West Virginia
Tobacco Tax (Dollars per Pack): $0.55
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.00
Beer Tax (Dollars per Gallon): $0.18
State Sales Tax: 6.00%
#37. Indiana
Tobacco Tax (Dollars per Pack): $1.00
Liquor Tax (Dollars per Gallon): $2.68
Wine Tax (Dollars per Gallon): $0.47
Beer Tax (Dollars per Gallon): $0.12
State Sales Tax: 7.00%
#36. California
Tobacco Tax (Dollars per Pack): $0.87
Liquor Tax (Dollars per Gallon): $3.30
Wine Tax (Dollars per Gallon): $0.20
Beer Tax (Dollars per Gallon): $0.20
State Sales Tax: 7.50%
#35. New Hampshire
Tobacco Tax (Dollars per Pack): $1.78
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): N/A
Beer Tax (Dollars per Gallon): $0.30
State Sales Tax: 0.00%
#34. Mississippi
Tobacco Tax (Dollars per Pack): $0.68
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.35
Beer Tax (Dollars per Gallon): $0.43
State Sales Tax: 7.00%
#33. Texas
Tobacco Tax (Dollars per Pack): $1.41
Liquor Tax (Dollars per Gallon): $2.40
Wine Tax (Dollars per Gallon): $0.20
Beer Tax (Dollars per Gallon): $0.20
State Sales Tax: 6.25%
#32. Maryland
Tobacco Tax (Dollars per Pack): $2.00
Liquor Tax (Dollars per Gallon): $1.50
Wine Tax (Dollars per Gallon): $0.40
Beer Tax (Dollars per Gallon): $0.09
State Sales Tax: 6.00%
#31. Utah
Tobacco Tax (Dollars per Pack): $1.70
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): N/A
Beer Tax (Dollars per Gallon): $0.41
State Sales Tax: 4.70%
#30. Michigan
Tobacco Tax (Dollars per Pack): $2.00
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.51
Beer Tax (Dollars per Gallon): $0.20
State Sales Tax: 6.00%
#29. Nevada
Tobacco Tax (Dollars per Pack): $0.80
Liquor Tax (Dollars per Gallon): $3.60
Wine Tax (Dollars per Gallon): $0.70
Beer Tax (Dollars per Gallon): $0.16
State Sales Tax: 6.85%
#28. Montana
Tobacco Tax (Dollars per Pack): $1.70
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.06
Beer Tax (Dollars per Gallon): $0.14
State Sales Tax: 0.00%
#27. Virginia
Tobacco Tax (Dollars per Pack): $0.30
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.51
Beer Tax (Dollars per Gallon): $0.26
State Sales Tax: 4.30%
#26. Wisconsin
Tobacco Tax (Dollars per Pack): $2.52
Liquor Tax (Dollars per Gallon): $3.25
Wine Tax (Dollars per Gallon): $0.25
Beer Tax (Dollars per Gallon): $0.06
State Sales Tax: 5.00%
#25. Arkansas
Tobacco Tax (Dollars per Pack): $1.15
Liquor Tax (Dollars per Gallon): $2.50
Wine Tax (Dollars per Gallon): $0.75
Beer Tax (Dollars per Gallon): $0.23
State Sales Tax: 6.50%
#24. Maine
Tobacco Tax (Dollars per Pack): $2.00
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.60
Beer Tax (Dollars per Gallon): $0.35
State Sales Tax: 5.50%
#23. Vermont
Tobacco Tax (Dollars per Pack): $2.75
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $0.55
Beer Tax (Dollars per Gallon): $0.27
State Sales Tax: 6.00%
#22. Nebraska
Tobacco Tax (Dollars per Pack): $0.64
Liquor Tax (Dollars per Gallon): $3.75
Wine Tax (Dollars per Gallon): $0.95
Beer Tax (Dollars per Gallon): $0.31
State Sales Tax: 5.50%
#21. Arizona
Tobacco Tax (Dollars per Pack): $2.00
Liquor Tax (Dollars per Gallon): $3.00
Wine Tax (Dollars per Gallon): $0.84
Beer Tax (Dollars per Gallon): $0.16
State Sales Tax: 5.60%
#20. Delaware
Tobacco Tax (Dollars per Pack): $1.60
Liquor Tax (Dollars per Gallon): $3.75
Wine Tax (Dollars per Gallon): $0.97
Beer Tax (Dollars per Gallon): $0.16
State Sales Tax: 0.00%
#19. Iowa
Tobacco Tax (Dollars per Pack): $1.36
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.75
Beer Tax (Dollars per Gallon): $0.19
State Sales Tax: 6.00%
#18. North Carolina
Tobacco Tax (Dollars per Pack): $0.45
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.00
Beer Tax (Dollars per Gallon): $0.62
State Sales Tax: 4.75%
#17. South Dakota
Tobacco Tax (Dollars per Pack): $1.53
Liquor Tax (Dollars per Gallon): $3.93
Wine Tax (Dollars per Gallon): $0.93
Beer Tax (Dollars per Gallon): $0.27
State Sales Tax: 4.00%
#16. Georgia
Tobacco Tax (Dollars per Pack): $0.37
Liquor Tax (Dollars per Gallon): $3.79
Wine Tax (Dollars per Gallon): $1.51
Beer Tax (Dollars per Gallon): $0.32
State Sales Tax: 4.00%
#15. Alabama
Tobacco Tax (Dollars per Pack): $0.43
Liquor Tax (Dollars per Gallon): N/A
Wine Tax (Dollars per Gallon): $1.70
Beer Tax (Dollars per Gallon): $0.53
State Sales Tax: 4.00%
#14. Oklahoma
Tobacco Tax (Dollars per Pack): $1.03
Liquor Tax (Dollars per Gallon): $5.56
Wine Tax (Dollars per Gallon): $0.72
Beer Tax (Dollars per Gallon): $0.40
State Sales Tax: 4.50%
#13. Massachusetts
Tobacco Tax (Dollars per Pack): $3.51
Liquor Tax (Dollars per Gallon): $4.05
Wine Tax (Dollars per Gallon): $0.55
Beer Tax (Dollars per Gallon): $0.11
State Sales Tax: 6.25%
#12. New Jersey
Tobacco Tax (Dollars per Pack): $2.70
Liquor Tax (Dollars per Gallon): $5.50
Wine Tax (Dollars per Gallon): $0.88
Beer Tax (Dollars per Gallon): $0.12
State Sales Tax: 7.00%
#11. South Carolina
Tobacco Tax (Dollars per Pack): $0.57
Liquor Tax (Dollars per Gallon): $2.72
Wine Tax (Dollars per Gallon): $0.90
Beer Tax (Dollars per Gallon): $0.77
State Sales Tax: 6.00%
#10. Connecticut
Tobacco Tax (Dollars per Pack): $3.40
Liquor Tax (Dollars per Gallon): $5.40
Wine Tax (Dollars per Gallon): $0.72
Beer Tax (Dollars per Gallon): $0.24
State Sales Tax: 6.35%
#9. New York
Tobacco Tax (Dollars per Pack): $4.35
Liquor Tax (Dollars per Gallon): $6.44
Wine Tax (Dollars per Gallon): $0.30
Beer Tax (Dollars per Gallon): $0.14
State Sales Tax: 4.00%
#8. Rhode Island
Tobacco Tax (Dollars per Pack): $3.50
Liquor Tax (Dollars per Gallon): $5.40
Wine Tax (Dollars per Gallon): $1.40
Beer Tax (Dollars per Gallon): $0.11
State Sales Tax: 7.00%
#7. Illinois
Tobacco Tax (Dollars per Pack): $1.98
Liquor Tax (Dollars per Gallon): $8.55
Wine Tax (Dollars per Gallon): $1.39
Beer Tax (Dollars per Gallon): $0.23
State Sales Tax: 6.25%
#6. New Mexico
Tobacco Tax (Dollars per Pack): $1.66
Liquor Tax (Dollars per Gallon): $6.06
Wine Tax (Dollars per Gallon): $1.70
Beer Tax (Dollars per Gallon): $0.41
State Sales Tax: 5.13%
#5. Florida
Tobacco Tax (Dollars per Pack): $1.34
Liquor Tax (Dollars per Gallon): $6.50
Wine Tax (Dollars per Gallon): $2.25
Beer Tax (Dollars per Gallon): $0.48
State Sales Tax: 6.00%
#4. Tennessee
Tobacco Tax (Dollars per Pack): $0.62
Liquor Tax (Dollars per Gallon): $4.40
Wine Tax (Dollars per Gallon): $1.21
Beer Tax (Dollars per Gallon): $1.15
State Sales Tax: 7.00%
#3. Washington
Tobacco Tax (Dollars per Pack): $3.03
Liquor Tax (Dollars per Gallon): $14.24
Wine Tax (Dollars per Gallon): $0.87
Beer Tax (Dollars per Gallon): $0.26
State Sales Tax: 6.50%
#2. Hawaii
Tobacco Tax (Dollars per Pack): $3.20
Liquor Tax (Dollars per Gallon): $5.98
Wine Tax (Dollars per Gallon): $1.38
Beer Tax (Dollars per Gallon): $0.93
State Sales Tax: 4.00%
#1. Alaska
Tobacco Tax (Dollars per Pack): $2.00
Liquor Tax (Dollars per Gallon): $12.80
Wine Tax (Dollars per Gallon): $2.50
Beer Tax (Dollars per Gallon): $1.07
State Sales Tax: 0.00%
Overview of Sin Taxes in the United States
Compare Tax Preparers on Credio
