How much is the cigarette tax in Alabama?

Alabama's state cigarette tax is $0.675 per pack of 20, which is one of the lowest in the United States — well below the national average of around $1.93 per pack. That works out to about 3.375 cents per cigarette. Some Alabama counties and municipalities add their own local cigarette taxes on top of the state rate, so the total can be higher depending on where you buy.

Why is Alabama's beer tax so high?

Alabama levies a uniform statewide beer excise tax of about $1.05 per gallon, one of the highest beer taxes in the nation. The tax is charged by volume rather than price, so it adds roughly 5 cents to a single 12 oz beer regardless of brand. This high beer tax contrasts sharply with Alabama's very low cigarette tax.

How does Alabama tax liquor as an ABC state?

Alabama is an Alcoholic Beverage Control (ABC) state, meaning the state government controls the wholesale and much of the retail sale of distilled spirits and applies substantial markups and taxes. The effective excise on spirits is about $18.27 per gallon, the highest in the country. Because the state controls pricing, the liquor tax is embedded in the shelf price rather than added at the register.

What is Alabama's wine excise tax?

Alabama taxes table wine (16.5% ABV or less) at about $1.70 per gallon. A standard 750 ml bottle holds roughly 25.4 fluid ounces, or about 0.198 gallons, so the wine excise on a single bottle is around $0.34. Fortified wine above 16.5% ABV may be taxed differently and, like spirits, can fall under ABC control.

Does Alabama charge sales tax on top of these excise taxes?

Yes. The excise taxes calculated here are separate from Alabama's general sales tax. When you buy cigarettes or alcohol at retail, the state and local sales tax (often 9% or more combined) is applied to the shelf price, which already includes the excise. So the total tax burden is the excise plus the sales tax on the final price.

Alabama Cigarette & Alcohol Tax Calculator (Excise 2025)

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Alabama’s so-called sin taxes are a study in contrasts. The state’s cigarette tax of $0.675 per pack is among the lowest in the nation, while its beer tax (~$1.05/gallon) and especially its distilled spirits tax (~$18.27/gallon) are among the highest, driven by Alabama’s status as an Alcoholic Beverage Control (ABC) state. This calculator applies the real per-pack and per-gallon excise rates to any quantity you enter and shows exactly how much excise tax is baked into your purchase.

How it works

For cigarettes the math is per pack of 20:

Cigarette excise = Packs × $0.675 (plus any local per-pack tax)

For alcohol the tax is charged by volume, so the tool first converts containers to gallons (1 US gallon = 128 fl oz), then applies the per-gallon rate:

Gallons = (Containers × oz each) ÷ 128 Alcohol excise = Gallons × Rate per gallon

The per-gallon rates are $1.05 for beer, $1.70 for wine, and $18.27 for spirits.

Alabama excise rates explained

Cigarettes — $0.675/pack. One of the lowest state cigarette taxes in the US. Some counties and cities add a local cigarette tax, which you can enter separately.
Beer — ~$1.05/gallon. A uniform statewide beer tax, among the highest in the country, adding roughly 5 cents to a 12 oz can.
Wine — ~$1.70/gallon for table wine at or below 16.5% ABV.
Spirits — ~$18.27/gallon effective. As an ABC state, Alabama controls liquor sales and embeds a very large markup and excise in the shelf price — the highest effective spirits tax in the nation.

Worked example

A buyer purchases a case of 24 × 12 oz beers:

Volume = 24 × 12 = 288 oz = 288 ÷ 128 = 2.25 gallons
Beer excise = 2.25 × $1.05 = $2.36

And a 750 ml bottle of spirits (25.36 oz ≈ 0.198 gallons):

Spirits excise = 0.198 × $18.27 = $3.62 embedded in the price

Note: These excise taxes are separate from Alabama’s general sales tax, which is applied on top of the shelf price at checkout. Local cigarette taxes vary by jurisdiction. Verify current rates at revenue.alabama.gov and the Alabama ABC Board.