Americans love their beer, even if total consumption of beer in the U.S. has fallen slightly for three years running, according to the Beer Institute, a brewery lobbying group. So which states’ residents drink the most beer? It depends on liquor-sales restrictions and taxes as well as taste. Based on the Beer Institute report, 24/7 Wall St. has identified the 10 states that consume the most beer, per capita. No. 10 on the list is Delaware. Delaware is the second smallest state by area but one of the most densely states. It wasn’t till 2003 that the state legalized the sale of beer on Sunday. While beer consumption declined 7.5% nationwide between 2003 and 2011, it fell by just 2.3% in Delaware. The state, home to cult-favorite craft brewer Dogfish Head, is among the top 15 in the country both for heavy drinking and binge drinking. The state also has no sales tax, and its excise tax on alcohol is just $0.16 per gallon. See full story at 24/7 Wall St. for more details and methodology information.

• Per capita consumption: 34.3 gallons

• Total consumption: 22,592,366 gallons (7th lowest)

• Change in consumption 2003-11: -2.3%

• Binge drinkers: 20.3% (12th highest)

• Population density: 465.5/sq. mile (6th highest)

At left: Iron Hill Brewery in Wilmington, Del.

VisitNebraska.com

9. Nebraska

Nebraskans are among the heaviest drinkers in the United States. Nearly 23% of Nebraska adults were binge drinkers, while another 7.5% were heavy drinkers. Overall, 61.8% of all adults stated that they had consumed alcohol within the past 30 days, one of the highest percentages in the country. Unlike many states with high per-capita consumption, Nebraska has one of the higher tax rates in the nation, at $9.61 per 31-gallon barrel.

• Per capita consumption: 34.6 gallons (tied for 8th)

• Total consumption: 44,711,021 gallons (15th lowest)

• Change in consumption 2003-11: -5.7%

• Binge drinkers: 22.7% (5th highest)

• Population density: 24/sq. mile (8th lowest)

At left: Nebraska Brewing Co. in Papillon, Neb.

Library of Congress

8. Texas

Despite being one of the nation’s largest per-capita consumers of beer, just 54.3% of adult Texans surveyed last year said they had consumed alcohol in the preceding 30 days — well below the national average of 57.1%. Binge and heavy drinkers accounted for 18.9% and 7%, respectively, of Texas’s adult population; these figures are only slightly higher than the national rates of 18.3% and 6.6%. One possible reason Texas sells so much beer is tax-related. As of July 1, 2011, sales of beer were taxed $6.01 per 31-gallon barrel for drinks with 4% alcohol content or less, and $6.14 otherwise. This was lower than all four states surrounding Texas, particularly Oklahoma, where beer exceeding 3.2% alcohol content was taxed at $12.49 per 31-gallon barrel, and New Mexico, which charged $12.71 per 31-gallon barrel.

• Per capita consumption: 34.6 gallons (tied for 8th)

• Total consumption: 604,956,568 gallons (2nd highest)

• Change in consumption 2003-11: -9.4%

• Binge drinkers: 18.9% (19th highest)

• Population density: 98.3/sq. mile (25th lowest)

At left: Texas cowboy relaxes with a beer.

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7. Vermont

While alcohol consumption declined in the vast majority of states between 2003 and 2011, alcohol consumption increased in the Green Mountain State by more than 7% — more than any other state in the country. Meanwhile, shipments between 2003 and 2011 grew nearly 13%, the second-fastest growth rate in the country and significantly higher than the half-percent growth of shipments across the country. Although Vermont’s beer consumption per capita is higher than most, the sale of beer is also more restricted than most.

• Per capita consumption: 34.7 gallons

• Total consumption: 16,206,397 gallons (3rd lowest)

• Change in consumption 2003-11: +7.1%

• Binge drinkers: 18.5% (24th highest)

• Population density: 68/sq. mile (21st lowest)

At left: Madison Brewery in Bennington, Vt.

Wikipedia

6. Wisconsin

Wisconsin is home to the Miller Brewing Co. and a host of other breweries, including some of the country’s most decorated craft breweries — in fact, the state has 112 breweries, more than all but four states. Nearly one in every four Wisconsinites is considered a binge drinker, while nearly one in 10 residents is considered a heavy drinker — both figures that are higher than any other state in the U.S. In 2011, more than 67% of the state’s population had a drink in any given month, the highest rate in the country.

• Per capita consumption: 36.2 gallons

• Total consumption: 149,651,260 gallons (12th highest)

• Change in consumption 2003-11: -6.9%

• Binge drinkers: 24.3% (the highest)

• Population density: 105.5/sq. mile (24th highest)

At left: Miller Brewery in Milwaukee.

canfestbeer.com

5. Nevada

In 2003, 44.1 gallons of beer were consumed per person in Nevada, at the time more than any state except North Dakota. Since then, beer consumption has decreased by 17.2% — more sharply than in any other state in the country. The state is not especially strict on beer sales, allowing for Sunday sales, as well as for sales in grocery and convenience stores. A significant amount of beer consumption is likely driven by the Las Vegas tourism industry, a point highlighted by Beer Institute Chief Economist Lester Jones. As of July, Las Vegas had drawn 23 million–plus visitors this year, while the state’s total population was just over 2.7 million.

• Per capita consumption: 36.5 gallons

• Total consumption: 70,951,684 gallons (21st lowest)

• Change in consumption 2003-11: -17.2%

• Binge drinkers: 18.6% (22nd highest)

• Population density: 24.8/sq. mile (9th lowest)

At left: English ale being served at the Reno Canfest.

Dean Franklin/Wikipedia

4. South Dakota

Here, the 38 gallons of beer consumed per capita in 2011 is down from 38.8 gallons in both 2010 and 2009 and 39.3 gallons in 2008. Although per-capita consumption actually dropped 1.8% between 2003 and 2011, South Dakota is now fourth in consumption, up from seventh in 2003. More than 22% of the state’s population indulges in binge drinking, the sixth-highest rate in the country, but the number of heavy drinkers is just under 6%, below the 6.6% national average.

• Per capita consumption: 38 gallons

• Total consumption: 22,032,413 gallons (6th lowest)

• Change in consumption 2002-11: -1.8%

• Binge drinkers: 22.1% (6th highest)

• Population density: 10.9/sq. mile (5th lowest)

At left: Mount Rushmore National Memorial.

Wikipedia

3. Montana

Montana is one of three states where the average adult drinks more than 40 gallons of beer a year. Montana has very few restrictions on the sale of beer, allowing Sunday sales and permitting grocery and convenience store to sell beer. In 2010, 20.8% of adults in Montana were binge drinkers, one of the highest proportions in the country. However, consumption overall has declined by 2.2 gallons per capita since 2003. As of last July, Montana charged $4.30 in taxes for a 31-gallon barrel of beer, lower than most of its neighbors but far more than the 59 cents Wyoming charged. Unlike Wyoming, however, Montana has no sales tax.

• Per capita consumption: 40.6 gallons

• Total consumption: 29,640,123 gallons (8th lowest)

• Change in consumption 2003-11: -5.1%

• Binge drinkers: 20.8% (9th highest)

• Population density: 6.9/sq. mile (3rd lowest)

At left: Missoula, Mont.

Granite City Food and Brewery

2. North Dakota

In 2003, North Dakota consumed more beer than any other state in the country, with the average resident downing more than 44 gallons. But beer drinking declined 4.5% between 2003 and 2012. The average North Dakotan now drinks just over 42 gallons. Jones of the Beer Institute says the decline in consumption could have been greater, except that the state’s oil boom has attracted many young males, who statistically drink more beer than the population as a whole. Binge drinkers constitute early 24% of the state’s population — the second-highest U.S. incidence — but the 6.5% of the population considered heavy drinkers stands slightly below than the national average.

• Per capita consumption: 42.2 gallons

• Total consumption: 20,711,472 gallons (5th lowest)

• Change in consumption 2003-11: -4.5%

• Binge drinkers: 23.8% (2nd highest)

• Population density: 9.9/sq. mile (4th lowest)

At left: Granite City Food and Brewery in Fargo, N.D.

Wikipedia

1. New Hampshire

While beer consumption in New Hampshire was falling 1.8% between 2003 and 2011, it was declining 7.5% nationally. Nearly 66% of people in New Hampshire said they’d had drink in the past 30 days through 2011, second only to Wisconsin. Although the state has the highest per-capita consumption, only 18.7% of the population are considered binge drinkers, narrowly topping the 18.3% national rate. New Hampshire has a tax of 30 cents per gallon of beer. In neighboring Vermont, the beer tax runs as high as 55 cents a gallon if alcohol content is more than 6%. Jones believes New Hampshire has the highest beer consumption partly because Vermont and Massachusetts residents travel there to purchase alcohol.

• Per capita consumption: 43 gallons

• Total consumption: 41,994,894 gallons (13th lowest)

• Change in consumption 2003-11: -1.8%

• Binge drinkers: 18.7% (21st highest)

• Population density: 147.2/sq. mile (21st highest)

The full story, by Michael B. Sauter, Alexander E.M. Hess and Samuel Weigley, originally appeared on 24/7 Wall St.