Great Lakes Wire

The wine excise tax in Michigan amounts to 51 cents per gallon, according to a Tax Foundation study based on January 2019 data.

The state’s effective excise tax on a gallon of wine in Michigan ranked 35th highest among the 50 states, the Tax Foundation study found.

Most states levy wine taxes based on volume, but other states impose other types of taxation. Minnesota places per-bottle fees that vary based on size. However states write up their rules on wine taxation, vendors pass along such costs to the consumer, the foundation says.

Mississippi, New Hampshire, Pennsylvania, Utah and Wyoming are the only states that have put in place government monopolies on the sale of beer, wine and other alcoholic beverages, according to the study. 

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Wine Excise Taxes by State

Rank	State	Wine Excise Tax per Gallon
1	Kentucky	$3.26
2	Alaska	$2.50
3	Florida	$2.25
4	Iowa	$1.75
5 (tie)	Alabama	$1.70
5 (tie)	New Mexico	$1.70
7	Delaware	$1.63
8 (tie)	Georgia	$1.51
8 (tie)	Virginia	$1.51
10	Arkansas	$1.44
11	Maryland	$1.43
12	Rhode Island	$1.40
13	Illinois	$1.39
14	Hawaii	$1.38
15	South Dakota	$1.31
16	Tennessee	$1.27
17	Minnesota	$1.20
18	South Carolina	$1.08
19	Montana	$1.06
20	West Virginia	$1.00
21	North Carolina	$1.00
22	North Dakota	$0.98
23	Nebraska	$0.95
24	New Jersey	$0.88
25	Washington	$0.87
26	Arizona	$0.84
27	Louisiana	$0.76
28 (tie)	Oklahoma	$0.72
28 (tie)	Connecticut	$0.72
30	Nevada	$0.70
31	Oregon	$0.67
32	Maine	$0.60
33 (tie)	Vermont	$0.55
33 (tie)	Massachusetts	$0.55
35	Michigan	$0.51
36	Indiana	$0.47
37	Idaho	$0.45
38	Missouri	$0.42
39	Ohio	$0.32
40	Colorado	$0.32
41 (tie)	New Hampshire	$0.30
41 (tie)	Kansas	$0.30
41 (tie)	New York	$0.30
43	Wisconsin	$0.25
44	Texas	$0.20
45	California	$0.20
46	Mississippi	$0.00
46	Utah	$0.00
46	Pennsylvania	$0.00
46	Wyoming	$0.00

Source: Tax Foundation