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.”
Andy Johnston wrote this column. Do you have a question about the news? We’ll try to get the answer. Call 404-222-2002 or email q&a@ajc.com (include name, phone and city).
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