Revenue in controlled states is generated from excise taxes, fees and net liquor profits from wholesale operations, retail and franchise or agency operations. To this price is added the out-going freight cost to retailers and the excise tax. The total is the wholesale price to retailers. Table 7A provides a sample wholesale price calculation from the Liquor Division to the liquor retailer for both distilled spirits and wine. Wyoming liquor taxes are figured on quantity.
Many states structure their excise taxes on alcohol content and quantity.
The greater the content the higher the tax. Table 7B, 7C, and 7D compares the excise taxes for distilled spirits, wine and malt beverages. In 18 states, the government directly controls the sales of distilled spirits. In 18 states, the government directly controls the sales of distilled spirits. Non-controlled states do have higher tax rates.