Q&A on the News

Q: There’s a lot of talk about new taxes on cigarettes, but what are the taxes on alcohol in Georgia? How do they compare to other states?

—David Lamb, Fayetteville

A: Georgia has different tax rates depending on the type of alcohol, according to the Department of Revenue (dor.georgia.gov/excise-taxes). They include:

• Malt beverages: $1.08 per case of 24 12-once containers (4.5 cents per can), plus a uniform local beer tax of $1.20 per standard case (5 cents per can)
• Table wines: 11 cents per liter if made in Georgia; 40 cents per liter if made outside the state.
• Dessert wines: 27 cents per liter if made in Georgia; 67 cents per liter if made outside the state.
• Fortified wines: Wines with an alcohol content of more than 21 percent are taxed as distilled spirits.
• Distilled spirits (less than 190 proof): 50 cents per liter if manufactured in Georgia; $1 per liter if made outside the state.
• Distilled spirits (more than 190 proof): 70 cents per liter if manufactured in Georgia; $1.40 per liter if made outside the state.

Local taxes can add up to 22 cents per liter on various types of alcohol.

Georgia has the fourth-highest beer tax ($1.01 per gallon), the seventh-highest wine tax ($1.51 per gallon) and 34th highest tax on spirits ($3.79 a gallon) in the U.S., according to the Tax Foundation (taxfoundation.org), which calls itself the “nation’s leading independent tax policy research organization.”