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District of Columbia Code Division V. Local Business Affairs § 25-901. Taxes to be levied, collected, and paid on alcoholic beverages except beer.

Current as of January 01, 2024 | Updated by Findlaw Staff

There shall be levied, collected, and paid on all of the following alcoholic beverages (1) manufactured by the licensee under a manufacturer's license, (2) imported or brought into the District by a licensee under a wholesaler's license, except alcoholic beverages as may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title, and (3) imported or brought into the District by a licensee under a retailer's license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided:

(A) A tax of $.30 on every wine-gallon of wine containing 14% or less of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;

(B) A tax of $.40 on every wine-gallon of wine containing more than 14% of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;

(C) A tax of $.45 on every wine-gallon of champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;

(D) A tax of $1.50 on every wine-gallon of spirits, and a proportionate tax at the same rate on all fractional parts of such gallon; and

(E) A tax of $1.50 on every wine-gallon of all other alcoholic beverages, and a proportionate tax at the same rate on all fractional parts of such gallon.

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Cite this article: FindLaw.com - District of Columbia Code Division V. Local Business Affairs § 25-901. Taxes to be levied, collected, and paid on alcoholic beverages except beer. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-v-local-business-affairs/dc-code-sect-25-901/

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