Beer Excise Tax Rates 2014

The map compares the state tax rate for states across the nation.

(Map by Tax Foundation/Data complied by Distilled Spirits Council of the United States)

While the Commonwealth is often referred to as "Taxachusetts," tax rates on beer are among the lowest in the country.

A study by the Tax Foundation found the Massachusetts ranked 44th in 2013, at 11 cents per gallon beer excise tax rate.

The Massachusetts rate is among the lowest in the northeast. Rhode Island also has a rate of 11 cents per gallon; Connecticut came in at 26th with 23-cent rate; At 27 cents, Vermont was rated 23rd; New Hampshire was ranked 21st at a 30-cent tax.

Wyoming has the lowest rate in the country at 2 cents per gallon. The highest is found in Tennessee, at $1.17 per gallon.

Tax Foundation explains the excise tax rate:

While Massachusetts has an exception that exempts alcohol from general sales tax, businesses that serve alcohol pay excise taxes.

The general sales tax on alcohol disappeared Jan. 1, 2011, after a 2010 ballot question. "No Sales Tax for Alcohol," also referred to as "Question 1" passed with 52 percent of the vote.

The tax provided, on average, $110 million every year for prevention and treatment of substance abuse.

While it has been three years since the state required sales tax on alcohol, local governments seek to levy a tax. In February, Boston City Council President Bill Linehan proposed a 6.25 percent tax on city alcohol sales. The study does not include local excises taxes.

The rates differ for beer, wine, and liquor. Massachusetts taxes wine and liquor at a higher rate: 55 cents per gallon of wine, and $4.05 per gallon of hard alcohol. Massachusetts ranks 32nd in both categories.