North Carolina has the fourth-highest state beer tax in the U.S.
The state's current 53-cent per gallon excise tax on beer — which amounts to roughly 5 cents per 12-ounce can — is lower only than Alaska, Hawaii and South Carolina's state tax rates, according to research by the Federation of Tax Administrators.
The lowest state beer tax rate is 2 cents per gallon in Wyoming. The highest is Alaska, at $1.07 per gallon. In addition, some states also have local beer taxes, wholesale taxes and taxes on beers sold on tap, at private clubs and in bars.
North Carolina is currently the second-highest among its neighboring states. South Carolina charges 77 cents per gallon; Georgia, 32 cents; Virginia, 26 cents; and Tennessee, 14 cents.
(Georgia has an additional 53-cent local tax; Tennessee also levies a 17 percent wholesale tax.)
The median state beer tax for the 50 states and the District of Columbia is 18.8 cents per gallon, roughly what residents of Connecticut and Illinois pay. The average is 25.4 cents.
At a press conference today, Gov. Mike Easley proposed raising the state beer tax four cents a can, or from 53.177 cents per gallon to 95.719 cents per gallon.
That would make North Carolina's beer tax the second-highest state-levied tax in the country.


Comments
Re: N.C. has fourth-highest beer tax
May 13, 2008 - 12:22am — brewmanSupposedly this tax will assist in paying for DUI/DWI enforcement? I dare say that beer is not the sole agent that is responsible for Drivers Under the Influence. Rather it is more closely linked to social problems/addiction/liquor sales in the state. NC however promotes the sale of liquor from its state dictated stores and therefore creates/exasperbates the problem with DUI. Beer sales is only a fraction of the problem but will be singled out to be the sole revenue source for the state for this and similar programs. The Governor should look at other ways to fund certain programs such as to reduce waste or to tax the main culprit of the problem. Where is all that money going from the gambling addiction in this state...the lottery? How did we ever get along with out it? It should be alarming that NC has the 4th highest beer tax in the country as it stands today and that has not curbed DUI arrests in the state but rather it has sweetened the honeypot to be wasted.