The IRT tax rate table lists the internal revenue tax rate for each alcohol type and tranche level for alcoholic beverages imported into the United States. Including those rates for importations requesting a reduced rate or tax credit under the Craft Beverage Modernization Act (CBMA) and those not requesting a reduced rate or tax credit.
Craft Beverage Modernization and Tax Act Tax Rate Table (Imports)
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Tax Rates for Beer that is Imported During Calendar Years 2018 - 2020 Barrels per Calendar Year |
||
|---|---|---|
| Beer | ||
| First 6,000,000 Barrels | Over 6,000,000 or No Foreign Allocation (No CBMA Claim) | |
| $16.00 | $18.00 | |
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Tax Rates for Distilled Spirits Imported During Calendar Years 2018 - 2020 Proof Gallons per Calendar Year |
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|---|---|---|---|
| Distilled Spirits | |||
| First 100,000 Proof Gallons | Over 100,000 up to 22,230,000 | Over 22,230,000 or No Foreign Allocation (No CBMA Claim) | |
| $2.70 | $13.34 | $13.50 | |
| Tax on Wine that is Imported During Calendar Years 2018 - 2020 | |||||
|---|---|---|---|---|---|
| Tax Class | First 30,000 Wine Gallons | Over 30,000 up to 130,000 | Over 130,000 up to 750,000 | Over 750,000 or No foreign Allocation (No CBMA Claim) | |
| Still Wine | |||||
|
16% and under alcohol by volume (0.39g CO2/100mL or less) |
$0.07 | $0.17 | $0.535 | $1.07 |
|
|
Over 16 - 21% alcohol by volume: (0.392g CO2/100mL or less |
$0.57 | $0.67 | $1.035 | $1.57 | |
|
Over 21 - 24% alcohol by volume:(0.392g CO2/100mL or less) |
$2.15 | $2.25 | $2.615 | $3.15 | |
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Mead: No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume. |
$0.07 | $0.17 | $0.535 | $1.07 | |
|
Low alcohol by volume wine: No more than 0.64g CO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume. |
$0.07 | $0.17 | $0.535 | $1.07 | |
| Artificially Carbonated Wine | |||||
|
Over 0.392g CO2/100mL - injected or otherwise added |
$2.30 | $2.40 | $2.765 | $3.30 | |
| Sparkling Wine | |||||
|
Over 0.392g CO2/100mL - naturally occurring |
$2.40 | $2.50 | $2.865 | $3.40 | |
| Hard Cider | |||||
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No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume |
$0.164 | $0.17 | $0.193 | $0.226 | |
