Sales, Gasoline, Cigarette and Alcohol Tax Rates
 Local Rates Excluded Unless Noted

As of December 31, 2003, with some updates noted (2003’s noteworthy changes in bold italics)
 
  State-Level
Sales Tax (Percent)
Gasoline Tax
(Cents per Gallon)
Cigarette Tax
(Cents per
20-pack)
Spirits Tax
(Dollars per Gallon)
Table Wine Tax
(Dollars per Gallon)
 Beer Tax
(Dollars per Gallon)
Alabama
4
16
16.5
(b)
1.7
0.52
Alaska
None
8
100
5.60
2.50
0.35
Arizona
5.6
18
118
3.00
0.84
0.16
Arkansas
6
21.5
31.5
2.50
0.75
0.23
California
7.25
18
87
3.30
0.20
0.20
Colorado
2.9
22
20
2.28
0.28
0.08
Connecticut
6
25
151
4.50
0.60
0.19
Delaware
None
23
24
3.75
0.97
0.16
Florida
6
13.9
33.9
6.50
2.25
0.48
Georgia
4
7.5
12
3.79
1.51
0.48
Hawaii
4
16
130
5.98
1.38
0.93
Idaho
6
25
57(s)
(b)
0.45
0.15
Illinois
6.25
30
98
4.50
0.73
0.19
Indiana
6
18
55.5
2.68
0.47
0.12
Iowa
5
20
36
(b)
1.75
0.19
Kansas
5.3
24
79
2.50
0.30
0.18
Kentucky
6
15
3
1.92
0.50
0.08
Louisiana
4
20
36
2.50
0.11
0.32
Maine
5
24.6 (w)
100
(b)
0.60
0.35
Maryland
5
23.5
100
1.50
0.40
0.09
Massachusetts
5
21.5
151
4.05
0.55
0.11
Michigan
6
19
125
(b)
0.51
0.20
Minnesota
6.5
20
48
5.03
0.30
0.15
Mississippi
7
18
18
(b)
0.35
0.43
Missouri
4.225
17
17
2.00
0.30
0.06
Montana
None
27
70
(b)
1.02
0.14
Nebraska
5.5 (m)
24.6(a)
64 (h)
3.75
0.95
31
Nevada
6.5 (p)
23 (t)
80
3.6
0.70
0.16
New Hampshire
None
18
52
(b)
(b)
0.30
New Jersey
6
10.5
205
4.40
0.70
0.12
New Mexico
5
17
91
6.06
1.70
0.41
New York
4.25 (o)
32.7
150
6.44
0.19
0.11
North Carolina
4.5 (n)
24.2 (a)
5
(b)
0.79
(c)
North Dakota
5
21
44
2.50
0.50
0.16
Ohio
6 (q)
24 (u)
55
3.38 (b)
0.30
0.18
Oklahoma
4.5
16
23
5.56
0.72
0.40
Oregon
None
24
128
(b)
0.67
0.08
Pennsylvania
6
12
100
(b)
(b)
0.08
Rhode Island
7
30
171
3.75
0.6
0.10
South Carolina
5
16
7
2.72
1.08 (d)
.77
South Dakota
4
16
53
3.93
0.93
0.27
Tennessee
7(l)
20
20
4.40
1.21
0.14
Texas
6.25
20
41
2.40
0.20
0.20
Utah
4.75
24.5
69.5
(b)
13% (b)
0.41
Vermont
6
19
119
(b)
0.55
0.27
Virginia
4.5 (v)
17.5
2.5 (x)
(b)
1.51
0.26
Washington
6.5
28
1.425
(b)
0.86
0.26 (e)
West Virginia
6
20.5
55
(b)
1.00
0.18
Wisconsin
5
28.5 (a)
77
3.25
0.25
0.07
Wyoming
4
14 (f)
60
(b)
(b)
0.02
District of Columbia
5.75
20
100
1.50
0.30
0.09
Note: Bold, Italics indicate notable tax changes during 2003. Yellow indicates tax amount that applies to services.