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Alcohol Beverages Taxes: Beer
Laws specifying the two major types of taxes levied on beer – “specific excise taxes” (taxes levied on the quantity of a beverage) and “ad valorem excise taxes” (taxes levied on the price of a beverage).
Users familiar with the previous APIS analysis of Alcohol Beverages Taxes (2003-2007) are strongly advised to review the information under the "About This Policy" tab and the "Variables” tab. There have been important changes in the ways that variables are defined, the data included and excluded, and the assumptions underlying the APIS analysis of this policy topic.
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Only States for which the policy has changed are shown.
Each State has two or more rows.
The first row shows the policy at baseline.
Subsequent rows show each policy change (see Instructions Tab for an example).
See Jurisdiction or Row Notes for possible exceptions.
Roll over the column headings for a definition of the heading.
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