The state distilled spirits excise taxes in Arizona ranked 43rd in the nation, according to a new analysis from the Tax Foundation based on January 2019 data.

The state’s effective excise tax on a gallon of distilled spirits in Arizona stood at $3, the Tax Foundation study found.

State taxes on distilled spirits, which have a higher alcohol percentage than beer and wine, tend to have higher tax rates than other alcoholic beverages. State taxes on distilled spirits come in the form of wholesale rates, license fees charged to retailers, bottle fees and additional sales taxes.

The distilled spirits taxes listed, which are based on data from the Distilled Spirits Council of the United States, exclude the states’ general sales taxes. 

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Distilled Spirits Excise Taxes by State

Rank	State	Distilled Spirits Excise Tax per Gallon
1	Washington	$32.52
2	Oregon	$21.98
3	Virginia	$19.93
4	Alabama	$19.15
5	Utah	$15.96
6	North Carolina	$14.63
7	Iowa	$13.07
8	Alaska	$12.80
9	Maine	$12
10	Michigan	$11.99
11	Idaho	$10.95
12	Ohio	$9.87
13	Montana	$9.78
14	Minnesota	$8.96
15	Illinois	$8.55
16	Mississippi	$8.15
17	Kentucky	$8.04
18	Arkansas	$7.73
19	Vermont	$7.72
20	West Virginia	$7.67
21	Pennsylvania	$7.24
22	Florida	$6.50
23	New York	$6.44
24	New Mexico	$6.06
25	Hawaii	$5.98
26	Oklahoma	$5.56
27	New Jersey	$5.50
28	South Carolina	$5.42
29 (tie)	Rhode Island	$5.40
29 (tie)	Connecticut	$5.40
31	Maryland	$5.02
32	North Dakota	$4.92
33	South Dakota	$4.67
34	Delaware	$4.50
35	Tennessee	$4.46
36	Massachusetts	$4.05
37	Georgia	$3.79
38	Nebraska	$3.75
39	Nevada	$3.60
40	California	$3.30
41	Wisconsin	$3.25
42	Louisiana	$3.03
43	Arizona	$3
44	Indiana	$2.68
45	Kansas	$2.50
46	Texas	$2.40
47	Colorado	$2.28
48	Missouri	$2
49 (tie)	New Hampshire	$0
49 (tie)	Wyoming	$0

Source: Tax Foundation and Distilled Spirits Council of the United States