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Distilled Spirits Taxes by State, 2023 State Distilled Spirits Excise Tax Rates (Dollars per Gallon), as of January 2023 StateExcise Tax RateRank Arizona $3.00 43 Arkansas $8.01 20 California $3.30 4049 more rows Jun 13, 2023
A city or town may impose a local option meals excise of 0.75% on sales of restaurant meals sourced within that city or town. This local excise is imposed in addition to the 6.25% state sales tax on meals, bringing the effective tax rate on sales of meals to 7% in a city or town adopting the local option.
Massachusetts levies an excise on each vehicle at the rate of $25 per $1,000 of valuation. City or town assessors can access information on a vehicles value from a database of valuation figures.
Form 1 or Form 1-NR/PY: Refund: Mass. DOR, PO Box 7000, Boston, MA 02204.
Rates Type of TaxMeasureRate Alcoholic Beverages Alcoholic beverages more than 15%-50% (wine gal.) $4.05 Alcoholic Beverages Alcoholic beverages more than 50% of alcohol (proof gal.) $4.05 Cigarettes 20-count package $3.51 Smokeless tobacco Smokeless tobacco (percentage of price paid by licensee) 210%68 more rows Feb 3, 2025
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E.g., Alcohol Sales Tax = Alcohol Sales Tax rate x (Retail Base Price + Specific Excise Tax + Ad Valorem Excise Tax).

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