How much is Delaware's cigarette tax?

Delaware levies a state cigarette excise tax of $2.10 per pack of 20 cigarettes, which is around the national average. This is in addition to the federal cigarette tax of about $1.01 per pack and any retail markup. Delaware does not impose a separate statewide sales tax, so the excise is the main state tax on cigarettes.

What are Delaware's alcohol excise tax rates?

For 2025 Delaware charges roughly $0.26 per gallon on beer, $1.63 per gallon on table wine, and $4.50 per gallon on distilled spirits. These per-gallon excise taxes are paid by distributors and built into the shelf price. Delaware is a license state, not a state-controlled liquor monopoly, so spirits are sold by private retailers.

Does Delaware charge sales tax on cigarettes or alcohol?

No. Delaware has no statewide retail sales tax, so there is no sales tax added at the register on cigarettes or alcohol. The state revenue from these products comes from the per-pack cigarette excise and the per-gallon alcohol excise taxes, which are baked into the price rather than added at checkout.

How is the alcohol excise tax calculated from a bottle size?

Excise is charged per gallon, so the calculator converts your container size to gallons by dividing fluid ounces by 128 (the number of fluid ounces in a US gallon), then multiplies by Delaware's per-gallon rate for that beverage. A 750 ml bottle is about 25.4 fluid ounces, or roughly 0.198 gallons.

Are these excise taxes the same as what I pay at the store?

Not exactly. Excise taxes are levied on distributors and manufacturers, and they typically pass the cost through into retail prices along with their own markup. The figures here show the state excise component only, not the full shelf price, federal taxes, or retailer margin.

Delaware Cigarette & Alcohol Tax Calculator

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Delaware taxes cigarettes and alcohol through excise taxes built into the shelf price rather than added at the register — because Delaware has no statewide sales tax. Cigarettes are taxed at $2.10 per pack of 20, and alcohol is taxed per gallon: roughly $0.26 beer, $1.63 wine, and $4.50 spirits. This calculator applies those rates to any quantity.

How it works

Cigarette tax is per pack; alcohol tax is per gallon, so the tool converts volume first:

Cigarette excise = Packs × $2.10 Gallons = (Containers × fluid oz each) ÷ 128 Alcohol excise = Gallons × per-gallon rate

One US gallon is 128 fluid ounces, so a 12 oz beer is 0.09375 gallons and a 750 ml bottle is about 0.198 gallons. The per-gallon rate depends on the beverage type you select.

Delaware excise rules explained

Cigarettes: $2.10 per pack of 20, near the US average.
Beer: about $0.26 per gallon.
Wine: about $1.63 per gallon (table wine).
Spirits: about $4.50 per gallon — Delaware is a license state, not a control state.
No sales tax is added at checkout in Delaware on top of these excises.

Worked example

A case of 24 beers at 12 oz each:

Total volume = 24 × 12 = 288 oz = 288 ÷ 128 = 2.25 gallons
Beer excise = 2.25 × $0.26 ≈ $0.59

A 750 ml bottle of spirits (≈ 25.36 oz):

Gallons = 25.36 ÷ 128 ≈ 0.198 gal
Spirits excise = 0.198 × $4.50 ≈ $0.89

Note: Excise taxes are levied on distributors and passed into retail prices; the figures here show the state excise component only, not federal taxes or retailer markup. Verify current rates with the Delaware Division of Revenue and the Office of the Alcoholic Beverage Control Commissioner.