What Texas excise tax adds to vices
Beyond regular sales tax, Texas levies excise taxes — often called “sin taxes” — directly on cigarettes and alcohol. These are charged per pack or per gallon, baked into the shelf price. This calculator breaks out exactly how much of a cigarette pack or a bottle of liquor is excise tax in Texas, and lets you stack the federal cigarette excise on top.
How it works
The rates Texas uses are fixed per unit:
- Cigarettes:
$1.41per pack of 20 (state), optionally$1.01federal on top. - Beer:
$0.193per gallon. - Wine (≤14% alcohol):
$0.204per gallon. - Spirits:
$2.40per gallon.
For alcohol, the tool converts your quantity into gallons before applying the rate:
gallons = quantity × unit-to-gallon factor
excise = gallons × per-gallon rate
A 750 ml bottle is about 0.198 gallons, a liter is about 0.264 gallons, and a 12-bottle case of 750 ml is about 2.378 gallons.
Tips and notes
- These figures are excise only. General Texas sales tax (6.25% plus local) still applies at retail on top of the excise — use the related Texas sales tax calculator for that.
- On-premise bars and restaurants pay an extra 6.7% mixed-beverage gross-receipts tax on spirits sales, which is not modeled here.
- Spirits carry the highest per-gallon rate because of their concentration. All rates verified against the Texas Comptroller; this is an estimate, not tax advice.