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Division of Taxation

Excise Branch Taxes and Rates

Alcoholic Beverage Tax
  • Beer - per gallon - $0.12
  • Wine - per gallon - $0.875
  • Liquor - per gallon - $5.50
  • Apple Cider - per gallon - $0.15
Cigarette Tax
  • Per Pack - $2.70
Litter Control Fee
  • Wholesale  - Gross Receipts 0.03%
  • Retail - Gross Receipts - 0.0225%
Motor Fuels Tax
  • Gasoline - per gallon - $0.105
  • Diesel - per gallon - $0.135
  • Aviation fuel - per gallon - $0.02
Petroleum Products Gross Receipts Tax
  • Gasoline & LPG - per gallon - $0.309
  • Diesel - per gallon - $0.35
  • Fuel Oil - per gallon - $0.124
  • Aviation Fuel - per gallon - $0.04
  • Other - Gross Receipts - 7%
  • Historical Tax Rates
Prearranged Ride Surcharge
  • Per Rider - Single - $0.50
  • Per Rider - Shared Ride - $0.25
Public Utilities Taxes
  • Excise Tax - for gross receipts subject to Franchise Tax for State Use - Gross Receipts from Public Miles - 0.625%
  • Excise Tax - for gross receipts subject to Gross Receipts Tax for State Use - Gross Receipts - 0.9375%
  • Franchise Tax for Municipal Use - Gross Receipts from Public Miles under $50,000 - 2%
  • Franchise Tax for Municipal Use - Gross Receipts from Public Miles over $50,000 - 5%
  • Gross Receipts Tax for Municipal Use - Gross Receipts - 7.5%
Spill Compensation and Control Tax
  • Petroleum and Petroleum Products - per barrel - 0.023%
  • Other Hazardous Substances - fair market value - 1.53%
  • Precious Metals, Elemental Phosphorus, Elemental Antimony or Antimony Trioxide - per barrel - 0.023%
Tobacco and Vapor Products Tax
  • Tobacco Products - wholesale price - 30%
  • Liquid Nicotine - per milliliter - $0.10
  • Moist Snuff - per ounce - $0.75
  • Container E-liquid – retail sales price – 10%
Public Community Water System Tax
  • Water - per gallon - $0.00001

Last Updated: Monday, 12/30/19