Wine excise tax by state

The $0.50/gal excise is a fixed rate, but the dominant layer is a 10% wholesale sales tax on gross receipts. That is genuinely a wholesale-tier cost (not a retail sales tax) and it cannot be expressed as a per-gallon, per-liter, per-case or per-bottle figure. Tax Foundation's $3.82 for Kentucky implies a wholesale base near $33/gal. Wine is 10%, not the 11% spirits rate several sources quote. Small farm wineries under 50,000 gal/yr are exempt from the 10%.

https://revenue.ky.gov/Business/Alcohol-Taxes/Pages/Alcohol-Tax-Rates-and-Form-Requirements.aspx

The state excise is a clean $0.40/gal, but Maryland cannot be modelled as one market: Montgomery County ABS is the EXCLUSIVE wholesaler of wine for about 1,100 licensees and applies its own markup, with a reduced one on special orders, and those percentages are not published. Worcester County runs a dispensary system. A single $0.40 preset would be right for most of the state and quietly wrong for the Washington suburbs, which is where the volume is. The 9% alcoholic beverage sales tax is retail-tier and would not have been in the build-up either way.

https://atcc.maryland.gov/uncategorized/what-is-the-current-excise-tax-for-alcohol/

https://mgaleg.maryland.gov/2026RS/fnotes/bil_0006/hb0736.pdf

ABC is the sole importer and wholesaler above the light-wine line and adds a 27.5% markup (inclusive of the 3% mental-health markup) on its laid-in cost FOB Madison MS including duty. The $0.35/gal still and $1.00/gal sparkling excise are real but trivial beside the markup, so shipping the excise alone would under-quote by an order of magnitude.

https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-71-7/

https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-71-11/

Table wine at or below 16% ABV is privately distributed at 27c/L, which IS expressible. Montana is excluded anyway for two reasons. First, MCA 16-2-301 adds an extra 1c/L only on sales to an agency liquor store, so even the table-wine line is channel-dependent and a single preset would be wrong for one of the two channels. Second, above exactly 16% ABV the state is the only wholesaler: 51% markup, then a 3–16% excise and a 2–10% license tax computed on the already-marked-up price and tiered on the producer's nationwide volume. A 17% ABV Amarone is a completely different cost model from a 14% one.

https://mca.legmt.gov/bills/mca/title_0160/chapter_0010/part_0040/section_0110/0160-0010-0040-0110.html

https://revenue.mt.gov/alcoholic-beverage-control/

No wine excise exists. NHLC controls wine at wholesale and retail (RSA 175:1 makes all wine over 6% ABV 'liquor') and the Commission's margin is the entire cost. The $0.30/gal figure that circulates is RSA 178:26's fee on 'beverage' of 0.5–6.0% ABV: low-ABV cider and coolers, not table wine. The NHLC markup percentage could not be verified from any primary source; secondary sources say 30–40% and it was left unset rather than guessed.

https://gc.nh.gov/rsa/html/XIII/178/178-26.htm

https://gov.liquorandwineoutlets.com/

No general per-gallon wine excise exists. The only one on the books is $2.50/gal and it applies solely to licensed direct wine shippers under Act 39 of 2016. Everything else runs the PLCB formula: 1% markup, then 30% markup (10% on special orders), then the LTMF per-bottle handling fee, then the 18% Johnstown Flood tax computed on the price INCLUDING markup, handling and federal excise, then rounding. The LTMF amount is not published by the PLCB, and under Acts 39/85 the 150 best-selling brands are on flexible pricing so 30% is a baseline rather than a rate.

https://www.pa.gov/en/agencies/revenue/resources/tax-types-and-information/malt-beverage-and-liquor-tax.html

https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/wine-excise-tax

The per-gallon excise is fixed ($0.93 still, $1.45, $2.07, and $2.07 for ALL sparkling regardless of strength), but SDCL 35-5-6.1 adds 2% of the wholesaler's laid-in PURCHASE PRICE on every purchase from a manufacturer or supplier, monthly and in addition to the gallonage tax. That is a percent of cost and cannot be a fixed line. South Dakota's bands are also alcohol by WEIGHT, not volume, so a 13% ABV wine is about 10.4% ABW.

https://sdlegislature.gov/Statutes/35-5-3

https://sdlegislature.gov/api/Rules/Rule/64:75:03:01.html

No wine excise exists: it was repealed 2007-07-01 and replaced entirely by the markup. 88.5% above landed case cost, where landed case cost is product plus inbound freight plus case handling and EXCLUDES outbound warehouse-to-store freight. 49% for a manufacturer under 20,000 gal/yr that applies for it; 17% for military installations. The 2026 amendment (Ch. 39, effective 2026-03-13) added price-rounding authority and did not change the percentages.

https://le.utah.gov/xcode/Title32B/Chapter2/C32B-2-S304_2026031320260313.pdf

https://tax.utah.gov/business/other-taxes/wine-liquor/

Two independent blockers. The Liquor Division is the wholesaler for wine and takes a profit capped at 17.6%, which is a cap and not a fixed rate. The Division may go below it on overstocked or delisted items. And W.S. 12-3-101 charges $0.0075 per 100 ml 'OR FRACTION THEREOF': a 750 ml bottle is 7.5 units rounded up to 8, so $0.06 and not $0.05625. Any straight per-liter multiplication under-collects on every non-round format, and the app has no round-up-to-unit arithmetic. A per-bottle line could express the 750 case correctly and would silently break on a 375 or a magnum.

https://wyoleg.gov/statutes/compress/title12.pdf

Table wine ≤16.5% ABV is a normal private three-tier market. Above 16.5% the ABC Board is the wholesaler and adds a 16.99% case markup (35% on bottles). That band is not a fixed rate and is not offered here.

Control state. Control for wine ABOVE 16.5% ABV only. Table wine (<=16.5%) is a licensed private three-tier market. Model AL as license-state for normal table wine, control-state for fortified.

Price posting. Price changes require 60 days notice and may take effect only four times a year: Feb 1, May 1, Aug 1, Nov 1. Cadence high confidence; exact ABC rule citation unverified.

https://law.justia.com/codes/alabama/2021/title-28/chapter-7/section-28-7-16/

https://alabcboard.gov/audit

No sparkling differential. Over 21% ABV jumps to the spirits rate of $12.80/gal.

Price posting. No state wine price-posting regime found. Local retail alcohol sales taxes exist (e.g. Anchorage 5%) but are retail-level.

https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-60-010/

No sparkling differential.

Over 24% ABV. $4.00/gal, so $0.79 a bottle and $9.51 a case. The statute reads 25c per EIGHT-OUNCE container, which is 16 of them to the gallon and so exactly the $4.00 a gallon the state publishes. Stored per gallon, like the class below it, so it prices whatever size the build is: a 750 ml bottle is $0.79 and a case of twelve is $9.51. It is not 25c a bottle. Check before quoting.

https://www.azleg.gov/ars/42/03052.htm

Arkansas bands by alcohol by WEIGHT, not volume: 5% ABW is about 6.25% ABV. The 3% special alcoholic beverage excise and the 10% on-premise supplement are retail-tier and are deliberately not in the wholesale build-up.

Light wine 0.5–5% ABW. $0.25/gal + $0.05/case, so $0.05 a bottle and $0.64 a case. The label is the statute's own wording and the bounds are the same figures converted, because the matcher compares ABV: Ark. Code 3-7-104 bands light wine at 0.5–5% by WEIGHT, which is 0.625–6.25% by volume. Stored in ABW they left a hole from 5 to 6.25% ABV that neither class covered, and a 5.5% wine was told Arkansas has no rate. The default class above already carried the converted edge.

https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/wine/

$0.01 base + $0.19 Prop 134 surtax = $0.20. Sources quoting $0.01 have read only R&TC 32151. The 14% band is immaterial in California: still wine over 14% is also $0.20/gal ($0.02 base + $0.18 surtax).

Price posting. California repealed wine price posting; beer price posting persists but does not cover wine.

Sparkling. $0.30/gal, so $0.06 a bottle and $0.71 a case.

https://cdtfa.ca.gov/lawguides/vol3/abtl/abtl-ch4-all.html

https://cdtfa.ca.gov/lawguides/vol3/abtl/abtl-ch5-5-all.html

No ABV bands and no sparkling differential. The 1c/L development fee applies to imported wine too. Colorado is inverted on producer relief: CO-produced wine pays a winery surcharge on top, imported wine does not.

https://content.leg.colorado.gov/agencies/legislative-council-staff/liquor-tax

https://tax.colorado.gov/wine

Current rate is $0.79; secondary sources still quoting $0.72 predate the increase.

Price posting. CGS 30-63(c). Wholesalers post monthly with DCP Liquor Control; changes filed by the 6th take effect the 1st of the following month. Out-of-state shippers and CT manufacturers post at least annually by December 6 for a January 1 effective date, rolling monthly. Posted prices are public on the DCP site.

Still over 21% ABV. $1.98/gal, so $0.39 a bottle and $4.71 a case. Same $1.98 a gallon as sparkling, and a separate class because it is reached by strength rather than by style. CGS 12-435 taxes still wine over 21% absolute alcohol and sparkling wine at one rate; carried as the one class it was quoted 0% to no maximum, which is a style band, and a style band is never picked by ABV. So a 22% fortified wine was told Connecticut has no rate that high while the rate sat in the file.

Sparkling. $1.98/gal, so $0.39 a bottle and $4.71 a case. Connecticut classifies ANY carbonated cider as sparkling wine at this rate.

https://portal.ct.gov/drs/taxes/alcoholic-beverage-tax/other-helpful-information

https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-435.html

Single flat rate: no ABV bands, no sparkling band. Sources quoting $0.97 predate 2017.

Price posting. Delaware Administrative Code Rule 904. Every wholesaler prepares a monthly price list of all products it intends to offer the following month, including post-offs and quantity discounts. Filed in the second half of the preceding month, published not less than 5 business days before month end.

https://delcode.delaware.gov/title4/c005/sc07/

The 10.25% off-premise alcohol sales tax is a retail-tier tax and is not in the wholesale build-up. It is the entire reason Tax Foundation shows DC at $2.07.

Price posting. Unverified negative. No DC wholesaler price-schedule filing requirement found on ABCA's site or in DC Code Title 25. ABCA requires wholesaler statement-and-report filings, which are volume/tax reports, not price postings.

Over 14% ABV. $0.40/gal, so $0.08 a bottle and $0.95 a case.

Sparkling. $0.45/gal, so $0.09 a bottle and $1.07 a case.

https://code.dccouncil.gov/us/dc/council/code/sections/25-901

The 17.259% ABV threshold is the actual statutory number. Wine coolers pay the full $2.25 wine rate, not the $0.89 cider rate.

Still 17.259% ABV and over. $3.00/gal, so $0.59 a bottle and $7.13 a case.

Natural sparkling. $3.50/gal, so $0.69 a bottle and $8.32 a case. Florida's highest wine band and a real cost cliff for Champagne.

https://www.flsenate.gov/laws/statutes/2024/564.06

The 40c/L already bundles the 11c/L excise and the 29c/L IMPORT tax. Do not add the import tax again. In-state manufacture pays 11c/L, which is why Georgia's exemption IS its structure. LOCAL: each municipality or county may levy up to 22c/L on first sale by the package. It is set locally and can exceed half the state rate; the optional line carries the statutory maximum, not a verified local figure.

Price posting. Georgia appears in the standard list of posting license states with continuously-updated schedules. Sourced from a secondary compliance survey plus the 2000 Connecticut OLR study; not confirmed against a current Georgia DOR or Alcohol & Tobacco Division page. Cadence unverified.

Imported dessert wine 14–24% ABV. $0.67/L, so $0.50 a bottle and $6.03 a case.

Optional: GA Local Excise (max). $0.22/L, $0.17 a bottle. Applies only where the locality or the channel calls for it.

https://dor.georgia.gov/alcohol-excise-taxes

https://law.justia.com/codes/georgia/2010/title-3/chapter-6/article-4/part-1/3-6-50/

Hawaii splits on CARBONATION (0.392 g CO2/100 ml), not ABV. Rates unchanged since 1998; HB1991's ABV-tier rewrite died at sine die.

Price posting. License state. The four counties run liquor commissions that license but do not wholesale or mark up.

Sparkling. $2.12/gal, so $0.42 a bottle and $5.04 a case.

https://files.hawaii.gov/tax/legal/hrs/hrs_244d.pdf

Flat rate, no sparkling distinction. Over 16% ABV is 'dessert wine': sales to the Idaho Liquor Dispensary are exempt from the 45c and carry an unpublished state markup instead, so that band is not offered here.

Control state. Idaho controls SPIRITS and also wine over 16% ABV. Table wine (<=16%) is privately distributed at 45c. 2003 HB246 added county-option dessert wine licenses, making >16% a dual channel rather than a pure monopoly.

https://legislature.idaho.gov/statutesrules/idstat/title23/t23ch13/sect23-1319/

Public Act 104-0468 re-based the Liquor Gallonage Tax on ABV rather than product class with the July 2026 reporting period, which is now live. The dollar rates did not move and still wine sits at $1.39 under both the old and the new basis. Over 20% ABV falls into the $8.55 spirits tier, a $7.16/gal cliff at 20.1%. LOCAL: Cook County's per-gallon schedule is only partially verified and Chicago replaced its per-gallon tax with a 1.5% off-premise tax on 2026-03-01, so no local line is offered.

https://tax.illinois.gov/research/taxrates/excise.html

No sparkling differential. At 21% ABV the product becomes liquor at $2.68/gal, a 5.7x jump.

Price posting. Important nuance. Indiana's posting is not a filing with the state. 905 IAC 1-31-1 requires wholesalers to DISSEMINATE prices, discounts and allowances to customers with enough notice to act (an offer runs at least 7 days). 905 IAC 1-31-2 requires retaining schedules for 2 years and producing them to ATC on demand. If the app models 'posted price' as a state-published dataset, Indiana has none to query.

https://www.in.gov/dor/about/news-publications/our-team/tax-types/

https://law.justia.com/codes/indiana/title-7-1/article-4/chapter-4/section-7-1-4-4-1/

No sparkling differential. Above 21.25% ABV the product stops being wine in Iowa and goes through the ABD monopoly with a state markup.

Control state. FALSE FOR WINE. Iowa's ABD is the exclusive wholesaler of SPIRITS only; wine and beer move through private licensed wholesalers. But anything over 21.25% ABV stops being wine under Iowa Code 123.3 and becomes state-controlled liquor.

https://www.legis.iowa.gov/docs/code/123.183.pdf

The band boundary is 16%, not 14%. That is a common modelling error. The 8% Liquor Enforcement Tax reaches a distributor only on sales to clubs, drinking establishments and caterers, so it is not part of a package-goods build-up.

Wine over 16% ABV. $0.75/gal, so $0.15 a bottle and $1.78 a case.

https://ksrevisor.gov/statutes/chapters/ch41/041_005_0001.html

UNIT FLIP: the state taxes per LITER, the City of New Orleans taxes the same wine per GALLON. Add a New Orleans line only for product delivered to retailers inside the city.

Still 14–24% ABV. $0.35/L, so $0.26 a bottle and $3.15 a case.

Sparkling. $0.55/L, so $0.41 a bottle and $4.95 a case.

Optional: New Orleans Excise · Still ≤14% ABV. $0.05/gal, $0.01 a bottle. Applies only where the locality or the channel calls for it.

Optional: New Orleans Excise · Still 14–24% ABV. $0.10/gal, $0.02 a bottle. Applies only where the locality or the channel calls for it.

Optional: New Orleans Excise · Sparkling. $0.40/gal, $0.08 a bottle. Applies only where the locality or the channel calls for it.

https://revenue.louisiana.gov/businesses/excise/alcoholic-beverage-tax/

https://law.justia.com/codes/louisiana/revised-statutes/title-26/rs-26-341/

The exact fortified cut-point lives in 28-A M.R.S. §2, not §1652; 15.5% is the customary figure and is not verified to the statute text.

Control state. FALSE FOR WINE. BABLO is a control authority for SPIRITS only. Wine moves through private wholesalers supplied by Certificate of Approval holders. No state markup on wine.

Price posting. 28-A M.R.S. 1408. Certificate of approval holders and licensed bottlers must POST FOB shipping-point prices for wine sold to wholesale licensees. Written notice of changes to the Bureau and to wholesalers at least 30 DAYS in advance; changes take effect the FIRST DAY OF THE MONTH. Maine is absent from the classic twelve-state surveys because those covered the 38 LICENSE states and excluded Maine as a control state; its wine posting duty is real regardless.

Fortified / sparkling. $1.24/gal, so $0.25 a bottle and $2.95 a case. Sparkling pays this rate at any ABV.

https://legislature.maine.gov/statutes/28-a/title28-Asec1652.html

The 55c rate covers the WHOLE band to 24% with no fortified step-up. Do not use the $1.10 '15% or less' line. That is a catch-all for non-wine, non-malt beverages, and applying it to a 16% Zinfandel doubles the tax.

Price posting. 204 CMR 6.03: wholesalers file a new complete price list with the ABCC by 5:00 p.m. on or before the 5th of each month; prices take effect the 1st of the following month and hold for that calendar month only. A 'case of wine identified by brand or trade name' is an item. (The 2000 CT OLR survey calls MA bi-monthly; trust the regulation.)

Sparkling. $0.70/gal, so $0.14 a bottle and $1.66 a case.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter138/Section21

https://www.mass.gov/doc/204-cmr-6-price-posting-wholesalers/download

No separate sparkling rate. Michigan's own sites returned 403; the figures were confirmed through the search index quoting those same pages.

Control state. Control state for SPIRITS only. Wine moves through licensed private wholesalers.

Price posting. Mich. Admin. Code R. 436.1726: a manufacturer or wholesaler shall file with the commission in Lansing, before January 1, April 1, July 1 and October 1 each year, a schedule of net cash prices to retail licensees for all wine by kind, type, size and brand. Wholesalers may sell to retailers ONLY at filed prices; below-cost sales and quantity discounts on wine are prohibited.

Wine 16–21% ABV. $0.20/L, so $0.15 a bottle and $1.80 a case.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-436-1301

https://www.law.cornell.edu/regulations/michigan/Mich-Admin-Code-R-436-1726

The bottle tax is 1c on each container of not less than 200 ml, so it rides in every class ($0.12 on a 12-pack). The 2.5% liquor gross receipts tax is retail-tier and is not in the build-up.

Still 14–21% ABV. $0.95/gal + $0.01/bottle, so $0.20 a bottle and $2.38 a case.

Still 21–24% ABV. $1.82/gal + $0.01/bottle, so $0.37 a bottle and $4.45 a case.

Sparkling. $1.82/gal + $0.01/bottle, so $0.37 a bottle and $4.45 a case. Flat $1.82 regardless of ABV. That is six times the still rate, the largest sparkling spread in the dataset.

https://www.revisor.mn.gov/statutes/cite/297G.03

https://www.revenue.state.mn.us/wine-excise-tax

Single flat rate, no still/sparkling split. SB753 changes how the $0.42 is DISTRIBUTED from 2026-07-01; the total is unchanged. Missouri no longer files prices with the state. Wholesalers publish to retailers 5 days before month-start.

Price posting. Important correction to the twelve-state list. Missouri ATC states plainly: price posting TO THE STATE is no longer required. Under RSMo 311.332-311.338 and 11 CSR 70-2.190 a wholesaler must make a price list available TO RETAILERS no later than 5 days before the first of the month in which pricing takes effect, and below-cost sales require a closeout declared the prior month. Monthly publication obligation, zero state filing.

https://atc.dps.mo.gov/excise_tax/index.php

https://revisor.mo.gov/main/OneSection.aspx?section=311.550

Flat: no ABV band and no sparkling split. Nebraska farm wineries pay 6c/gal, a 94% cut tied to a 60% Nebraska-grown fruit requirement. It is not available to an importer.

https://nebraskalegislature.gov/laws/statutes.php?statute=53-160

https://lcc.nebraska.gov/excise-tax/overview

Sparkling is not broken out: a Champagne under 14% pays the same 70 cents.

Wine 14–22% ABV. $1.30/gal, so $0.26 a bottle and $3.09 a case. Captures Port, Sherry, Madeira and most fortified wine.

https://www.leg.state.nv.us/NRS/NRS-369.html

https://tax.nv.gov/tax-types/liquor-tax/

ONE rate covers still, vermouth AND sparkling. Store 0.875. Tax Foundation rounds it to 0.88.

Price posting. N.J.A.C. 13:2-24.6(a)(4): each wholesaler files its own Current Price List with the Division of ABC no later than the 15th day of each calendar month (next workday if a weekend/holiday); the CPL takes effect the 1st of the following month and remains effective for the ENTIRE month. Once posted, prices cannot change until the next filing except by Order of the Director. Separately, suppliers pay $23.00 per new brand/type for brand registration; repeat vintages of a registered brand need not be re-registered but each vintage must be listed.

https://www.nj.gov/treasury/taxation/excisetaxrate.shtml

https://law.justia.com/codes/new-jersey/title-54/section-54-43-1/

Statutory unit is the liter for wine, but cider flips to per gallon inside the same statute. Small winegrowers have graduated per-liter rates (10c/20c/30c).

Fortified 14–24% ABV. $1.50/L, so $1.12 a bottle and $13.50 a case. A very large step at 14%: about $5.68/gal.

https://www.tax.newmexico.gov/all-nm-taxes/2020/10/22/liquor-excise-tax/

https://law.justia.com/codes/new-mexico/chapter-7/article-17/section-7-17-5/

One rate for still AND sparkling. New York City does not tax ordinary wine: the $0.264/L NYC add-on reaches only liquor and wine over 24% ABV, and the widely-quoted '$0.30/gal NYC wine tax' is the state rate echoed back. Over 24% the unit itself switches to per liter.

Price posting. ABC Law 101-b. NYSLA requires both a wholesale schedule (supplier to wholesaler) and a retail schedule (manufacturer/wholesaler to retailer) for wine and liquor. Wholesale postings due by the 25th of the month, two months before the month of sale; a new schedule each month. Early posting opens the 15th; on the 16th-18th wholesalers may adjust prices DOWNWARD only, to match competitors. Wineries and farm wineries may file ANNUALLY and update only on price change. Only one unit of measure (bottle or case) per product may be discounted monthly.

https://www.tax.ny.gov/bus/bev/abt.htm

https://sla.ny.gov/price-posting

No separate sparkling rate; sparkling follows the ABV band. A timely-filing wholesaler may deduct 2% of the excise payable, which this preset does not take. The line is the gross figure, so it over-states by 2% of the excise for a filer who earns the discount.

Control state. NC is a spirits-control state (liquor taxed at 30% and sold through ABC stores per G.S. 105-113.80(c)), but WINE IS LICENSED AND PRIVATELY DISTRIBUTED through wine wholesaler/importer permits under Chapter 18B. Excise is remitted by the wholesaler/importer, not the ABC system.

Price posting. No wine price-posting filing requirement found on NC ABC Commission or NCDOR sources; NC is not on the twelve-state list. Unverified negative (absence of evidence).

Fortified wine 16–24% ABV. $0.2934/L, so $0.22 a bottle and $2.64 a case.

https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-113.80.pdf

https://www.ncdor.gov/documents/bulletins/2025-alcoholic-beverages-tax-technical-bulletin/open

SPARKLING IS EXPLICITLY INCLUDED in the under-17% band: North Dakota has no sparkling premium. The 7% alcoholic beverage gross receipts tax is retail-tier.

Wine 17–24% ABV. $0.60/gal, so $0.12 a bottle and $1.43 a case.

https://www.tax.nd.gov/business/alcohol-tax

Each rate is the base plus the $0.02 additional tax, already combined. Ohio also imposes a MINIMUM WHOLESALE MARKUP of 33⅓% over wholesale invoice cost including freight and taxes. That is a margin floor, not a cost line: it belongs in the market's margin field, where 33⅓% markup on cost equals a 25% margin. Over 21% ABV wine becomes spirituous liquor and goes through the state monopoly.

Control state. Ohio is a control state for SPIRITUOUS LIQUOR only, defined as intoxicating liquor OVER 21% ABV. Wine at or below 21% is privately distributed. A wine over 21% becomes spirituous liquor and must go through the state monopoly: a real edge case for fortified wine.

Price posting. OAC 4301:1-1-03 requires every manufacturer, supplier, importer, bottler and wholesale distributor of bottled wine to create and maintain a written price schedule quarterly, on or before the 10th of December, March, June and September, listing brand, container size, kind/type, bottles per case, and container and case price to all wholesale and retail permit holders. The rule says 'created and maintained' rather than filed with the Division, so filing mechanics are unverified. Ohio is not on the classic twelve-state list; this is a differently-shaped requirement.

Still 14–21% ABV. $1.00/gal, so $0.20 a bottle and $2.38 a case.

Sparkling. $1.50/gal, so $0.30 a bottle and $3.57 a case.

Vermouth. $1.10/gal, so $0.22 a bottle and $2.62 a case. Ohio has a distinct vermouth class. Almost no other state does.

https://codes.ohio.gov/ohio-revised-code/section-4301.43

https://codes.ohio.gov/ohio-revised-code/section-4301.432

https://codes.ohio.gov/oac/4301:1-1-03

Statutory unit is the liter. Price posting is MONTHLY (ABLE, due the 15th, effective the 1st); the old survey figure of bi-monthly predates SQ 792.

Price posting. ABLE Commission requires a monthly price posting from all wholesale distributors, nonresident sellers and self-distributors, for both designated and nondesignated products. Reports due the 15th of each month (next business day if weekend/holiday), effective the 1st of the following month. No change to a posted price is permitted except on written ABLE permission for good cause. Postings are published publicly per distributor.

Sparkling. $0.55/L, so $0.41 a bottle and $4.95 a case. Nearly 3x the still rate, and one of the largest sparkling premiums in the country.

https://law.justia.com/codes/oklahoma/title-37a/section-37a-5-101/

https://oklahoma.gov/able-commission/brand-registration/brand-registration-reports/distributors-monthly-price-posting-reports.html

The threshold is 16%, not 14%. Several secondary sources have this wrong. The rate is the $0.65 privilege tax plus the $0.02 Wine Board tax, already combined; do not add the 2c again. Oregon's exemption is the broadest in the country: the first 40,000 gallons sold annually in Oregon is exempt for ANY US manufacturer under 100,000 gal/yr, which zeroes this line for most small brands.

Control state. Oregon is a control state for DISTILLED SPIRITS only. Wine is privately distributed and subject to the privilege tax.

Price posting. No formal state price-schedule FILING requirement found. OLCC's supplier-retailer rules require suppliers to maintain price lists showing transportation costs and bar quantity-based transportation pricing, but that is recordkeeping, not posting. Unverified negative.

Dessert wine 16–21% ABV. $0.77/gal, so $0.15 a bottle and $1.83 a case.

https://www.oregon.gov/olcc/pages/privilege_tax.aspx

https://www.oregonlegislature.gov/bills_laws/ors/ors473.html

A reduced $0.30/gal applies only to still wine made ENTIRELY from Rhode Island fruit.

Price posting. Unverified negative. No wholesaler price-posting filing requirement located on RI DBR or in RI regs. RI does restrict price ADVERTISING of malt beverages, cordials, wine and distilled liquor by manufacturers/wholesalers/shippers (in-store price tags excepted), which is a different thing from posting.

Sparkling. $0.75/gal, so $0.15 a bottle and $1.78 a case. SPARKLING IS TAXED LOWER THAN STILL in Rhode Island. This inversion is rare and easy to get backwards.

https://tax.ri.gov/tax-sections/sales-excise-taxes/alcohol-import-tax

Two statutory lines, $1.08/gal combined, both levied on the wholesaler or importer first offering the wine for sale. No sparkling differential. Caution. SCDOR also publishes metric expressions ($0.2535/L base, $0.0507/L additional, $0.3042/L combined) that are not the arithmetic equivalent of the per-gallon rates. They run about 6.6% higher ($0.3042/L x 3.7854 = $1.1516/gal against the $1.08 gallon figure). These presets use the per-gallon statutory rates. See presets-notes.md.

Control state. License state for wine; wine wholesalers permitted by SCDOR (PWB permit). Wine over 21% ABV is regulated as alcoholic liquor.

Price posting. Unverified negative. No wine price-posting requirement found on SCDOR ABL pages; SC is not on the twelve-state list.

https://dor.sc.gov/tax-index/alcohol-taxes/wine-taxes

https://www.scstatehouse.gov/code/t12c021.php

Tennessee's definition of wine covers champagne, sparkling and fortified wine to 21% ABV, all at one rate. The enforcement tax is a TRUE per-case line: a 'case' is defined by container size in TENN. COMP. R. & REGS. 1320-4-6-.04, twelve containers for wine. Over 21% ABV is distilled spirits at $4.40/gal.

Price posting. No wholesale WINE price posting found. Tennessee's 'Price Schedule Report' (RV-F1407001) is a liquor-by-the-drink RETAIL filing (initial with the first LBD return, then at least annually), not a wholesaler price posting. Wholesale price lists filed under T.C.A. 57-6-104 are the BEER statute, not wine.

https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Alcohol-Tax-Manual.pdf

The breakpoint is still 14%: HB 3993 would have moved it to 16% but died in Senate State Affairs. Texas allows a 2% discount for timely payment, which these lines do not take.

Price posting. No wine wholesaler price posting requirement found in the Alcoholic Beverage Code or TABC rules.

Vinous 14–24% ABV. $0.408/gal, so $0.08 a bottle and $0.97 a case.

Sparkling. $0.516/gal, so $0.10 a bottle and $1.23 a case. Artificially carbonated AND natural sparkling, at any ABV.

https://www.tabc.texas.gov/services/alcohol-excise-taxes/

https://codes.findlaw.com/tx/alcoholic-beverage-code/alco-bev-sect-201-04/

'Vinous beverages' are statutorily capped at 16% ABV and there is no sparkling band. A 17% ABV wine does not pay $0.55: 16–23% is 'fortified wine', sold through the 802Spirits agencies, so that band is not offered here. Vermont is not a control state for table wine.

Control state. PARTIAL CONTROL ABOVE 16% ABV. 7 V.S.A. 2(18) defines 'fortified wines' as 16% to 23% ABV (including vermouth up to 23%). Fortified wine falls OUTSIDE the licensed vinous-beverage wholesale tier and is sold through the Department of Liquor and Lottery's 802Spirits retail liquor agencies. A 17% ABV wine does not pay $0.55/gal. Vermont is not a control state for table wine.

Price posting. None for vinous beverages. Vermont also does not require brand or label registration.

https://tax.vermont.gov/instructions/form-MVB-612

https://tax.vermont.gov/business/misc-taxes/malt-and-vinous-beverage-tax

One rate, no ABV bands, no sparkling band. The 4% rate applies only to vermouth and farm winery wine sold BY THE BOARD through ABC stores, not to the wholesale tier. The liter tax appears twice in the statute as a collection mechanic, not as a second tax. Do not double it.

Control state. Virginia controls DISTILLED SPIRITS (sold through ABC stores at a 20% state tax) but LICENSES WINE, which moves through private wholesale wine licensees. The only wine touching the Board is vermouth and Virginia farm winery wine sold in ABC stores.

Price posting. None found for wine wholesalers.

https://law.lis.virginia.gov/vacode/title4.1/chapter2/section4.1-234/

https://law.lis.virginia.gov/vacode/title4.1/chapter2/section4.1-235/

Each figure is the TOTAL of the RCW 66.24.210 stack (base + 7% surtax + the sub-section additions), already combined. Do not add the 7% surtax or the fortified additional tax again. SB 5054's $0.0528/L small-winery rate is quoted all over secondary sources and is not law; it is still in Senate Ways & Means.

Price posting. None. Washington privatized liquor in 2012 and has no wine price posting.

Fortified 14–24% ABV. $0.4536/L, so $0.34 a bottle and $4.08 a case. Roughly double the table rate; the split is the 23.44c/L fortified additional tax.

https://dor.wa.gov/sites/default/files/2022-02/43_Wine.pdf

https://app.leg.wa.gov/rcw/default.aspx?cite=66.24.210

The statute reads 26.406 cents per liter, to five decimals. Stored at four (0.2641), which over-states by $0.00004/L, about $0.0004 on a 12x750 case. The 33.01c/L figure in a 2015 fiscal note never made it into the codified 60-8-4. West Virginia is not a price-posting state for wine: the classic twelve-state list is wrong here. Fortified wine is expressly excluded from 'wine' and falls into the ABCA liquor system, so only the ≤16% band is offered. The 5% local purchase tax is a local retail-tier tax and is not in the build-up.

Control state. West Virginia controls DISTILLED SPIRITS (ABCA is the wholesaler; W. Va. Code R. 175-5-20 has the Commissioner set wholesale prices) and LICENSES WINE through private distributors. BUT 60-8-2 EXPRESSLY EXCLUDES 'fortified wine' from the definition of 'wine': fortified wine is any wine with brandy or other alcohol added, up to 24% ABV, and falls in the LIQUOR system, not the wine liter tax. 'Nonfortified dessert wine' (15.6%-17% ABV, no added spirits) stays on the wine side.

Price posting. Not verified as a posting state for wine. W. Va. Code R. 175-4-4 (Wine Distributors) contains NO price schedule filing or posting requirement and no minimum markup. What WV requires monthly is a SUPPLIER VOLUME REPORT (liters or liter equivalents sold and shipped to licensed WV distributors), filed before the 16th of the following month, plus brand registration before any wine may be sold and appointment of at least 2 distributors per brand. TREAT THE SECONDARY TWELVE-STATE LIST AS WRONG FOR WEST VIRGINIA WINE.

https://code.wvlegislature.gov/60-8-4/

https://code.wvlegislature.gov/60-3-9d/

https://code.wvlegislature.gov/60-8A-3/

https://www.law.cornell.edu/regulations/west-virginia/W-Va-C-S-R-SS-175-4-4

Statutory rate is 6.605 cents/L, stored at four decimals as 0.0661, an over-state of $0.00005/L, about $0.0005 on a 12x750 case. No separate sparkling band. Do not add the 2.906c/L administrative fee: it applies only to intoxicating liquor over 21% ABV.

Price posting. None found.

Wine 14–21% ABV. $0.1189/L, so $0.09 a bottle and $1.07 a case.

https://www.revenue.wi.gov/DOR%20Publications/pb303.pdf