Liquor Taxes: Related Laws

U.S.

• U.S. Code > Title 26 > Subtitle E > Chapter 51 - Distilled Spirits, Wines, and Beer

Alaska

• Alaska Statutes > Title 43 > Chapter 60 - Excise Tax On Alcoholic Beverages

Arizona

• Arizona Laws > Title 42 > Chapter 3 > Article 8 - Liquors

California

• California Codes > Revenue and Taxation Code > Division 2 > Part 14 - ALCOHOLIC BEVERAGE TAX

Connecticut

• Connecticut General Statutes > Chapter 220 - Alcoholic Beverages Tax

Hawaii

• Hawaii Revised Statutes > Chapter 244D - Liquor Tax Law

Kansas

• Kansas Statutes > Chapter 79 > Article 41 - Liquor Enforcement Tax
• Kansas Statutes > Chapter 79 > Article 41a - Liquor Drink Tax

Louisiana

• Louisiana Revised Statutes 47:1031 - Imposition of tax
• Louisiana Revised Statutes 47:1032 - Definitions
• Louisiana Revised Statutes 47:1033 - Gross receipts; interstate business
• Louisiana Revised Statutes 47:1034 - Gross receipts; transportation for own use
• Louisiana Revised Statutes 47:1035 - Due dates and delinquent dates

Maryland

• Maryland Code > TAX - GENERAL > Title 5 - Alcoholic Beverage Tax

Minnesota

• Minnesota Statutes > Chapter 297G - Liquor Taxation

Nevada

• Nevada Revised Statutes > Chapter 369 - Intoxicating Liquor: Licenses and Taxes

New Mexico

• New Mexico Statutes 7-17-1. Short title
• New Mexico Statutes 7-17-2. Definitions
• New Mexico Statutes 7-17-5. Imposition and rate of liquor excise tax
• New Mexico Statutes 7-17-6. Deduction; interstate sales; winegrower-to-winegrower transfers
• New Mexico Statutes 7-17-9. Exemption; certain sales to or by instrumentalities of armed forces

New York

• New York Laws > Tax > Article 18 - Taxes On Alcoholic Beverages

North Carolina

• North Carolina General Statutes > Chapter 105 > Article 2C - Alcoholic Beverage License and Excise Taxes

North Dakota

• North Dakota Code > Chapter 57-39.6 - Alcoholic Beverage Gross Receipts Tax

Ohio

• Ohio Code > Chapter 4305 - Tax On Bulk Sales of Beer
• Ohio Code > Chapter 4307 - Tax On Bottled Beverages

Rhode Island

• Rhode Island General Laws > Chapter 3-10 - Taxation of Beverages

South Carolina

• South Carolina Code > Title 12 > Chapter 33 - Alcoholic Beverages Taxes

Texas

• Texas Alcoholic Beverage Code > Title 5 - Taxation

Utah

• Utah Code > Title 59 > Chapter 15 - Beer Tax

West Virginia

• West Virginia Code > Chapter 11 > Article 16 - Nonintoxicating Beer