Prairie State Wire

The state beer excise tax in Illinois amounts to 23 cents per gallon, the 28th highest rate among the 50 states and the District of Columbia, according to a new analysis from the Tax Foundation based on 2022 data.

The state’s effective excise tax on a gallon of beer comes on top of a federal rate of 11 to 58 cents per gallon that’s based on both location and quantity.

Most beer excise taxes are usually applied at early points in the supply chain, according to the foundation. Because the taxes are often placed at the brewer and wholesaler level, consumers don’t usually see all the levied taxes on their receipts, with the exception of a general sales tax or alcohol-specific sales tax, the analysis said.

State beer excise taxes range from 2 cents per gallon in Wyoming to $1.29 per gallon in Tennessee. 

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Beer Excise Taxes by States

Rank	State	Beer Excise Tax ($ per Gallon)
1	Tennessee	$1.29
2	Alaska	$1.07
3	Hawaii	$0.93
4	Kentucky	$0.89
5	South Carolina	$0.77
6	North Carolina	$0.62
7	Maryland	$0.55
8	Alabama	$0.53
9 (tie)	Florida	$0.48
9 (tie)	Georgia	$0.48
11	Minnesota	$0.46
12	North Dakota	$0.45
13	Mississippi	$0.43
14	Utah	$0.41
15	New Mexico	$0.41
16 (tie)	Louisiana	$0.40
16 (tie)	Oklahoma	$0.40
18	Maine	$0.35
19	Arkansas	$0.34
20	Nebraska	$0.31
21	New Hampshire	$0.30
22	South Dakota	$0.27
23	Vermont	$0.27
24	Delaware	$0.26
25	Washington	$0.26
26	Virginia	$0.26
27	Connecticut	$0.23
28	Illinois	$0.23
29	Michigan	$0.20
30	California	$0.20
31	Texas	$0.20
32	Iowa	$0.19
33	Kansas	$0.18
34	Ohio	$0.18
35	West Virginia	$0.18
36 (tie)	Arizona	$0.16
36 (tie)	Nevada	$0.16
38	Idaho	$0.15
39	New York	$0.14
40	Montana	$0.14
41	Rhode Island	$0.12
42	New Jersey	$0.12
43	Indiana	$0.12
44	Massachusetts	$0.11
45	Oregon	$0.08
46 (tie)	Colorado	$0.08
46 (tie)	Pennsylvania	$0.08
48	Wisconsin	$0.06
49	Missouri	$0.06
50	Wyoming	$0.02

Source: Tax Foundation