1 SOUTH DAKOTA: A tax of 10% is imposed upon gross receipts from all sales of liquor. Liquor over 100 proof taxed at $2.50 per gallon. 2 NEW MEXICO: Liquor over 100 proof, per wine gallon, is taxed at $2.40 per wine gallon. NEW YORK: Includes a 75¢ permit fee which is levied monthly per gallon sold or used by manufacturer or whole saler. 4 ARKANSAS: Plus tax of 20 cents per case. & FLORIDA: Liquor containing more than 48% alcohol by weight taxed at $5.04 per gallon. • TENNESSEE: An additional tax of 15¢ per case is levied on wholesale sales. Sources: "Public Revenues from Alcohol Beverages, 1965", Distilled Spirits Institute, Washington, D.C., and "State Tax Guide," Commerce Clearing House. 1 Rates shown are for beer that is over 3.2% alcohol by weight in KANSAS, MINNESOTA, SOUTH DAKOTA, and UTAH and 4% in TEXAS. 2 ARKANSAS: Rate of $5.00 per 32 gallon barrel. Source: "Brewers Almanac, 1966." 1 NORTH DAKOTA: The tax for wine containing less than 17% alcohol is 50 cents per gallon. Source: "Wine Excise Tax Rates Per Gallon," Wine Institute, 1100 National Press Building, Washington, D.C., and "State Tax Guide," Commerce Clearing House. 1 Tobacco products tax eliminated on August 31, 1966. 2 These states also impose a tax on other tobacco products. 8 New York City imposes an additional tax of 4 cents per pack. Sources: "State Tax Guide," Commerce Clearing House, and "Monthly State Tax Cigarette Report, Vol. XV, 1966'', Tobacco Tax Council, Richmond, Virginia. |