Government Beer Regulations
Local Beer Regulations
Many states permit local jurisdictions to regulate and separately tax beer sales, and even to prohibit the sale of beer within their jurisdiction. Jurisdictions in which the sale of alcoholic beverages is prohibited are called "dry" states. Over half of all states have dry cities or counties, and about 4.3% of the U.S. population lives in dry counties. Many cities and counties that are not dry regulate operations and/or impose taxes on the sale of beer. In addition to the federal and state excise taxes, some states have local taxes, on-premise taxes, wholesale taxes, and private club taxes. Georgia, Illinois, Louisiana, Maryland, New York, and Ohio have cities or counties that impose local beer taxes. As might be expected, taxes can potentially represent the largest single-cost item in a glass of beer.
Click on the following topics for more information on government beer regulations.