Wisconsin State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
Gasoline: 30.90¢ per gallon | Cigarettes: $2.52 per pack | Liquor: $3.25 per gal | Wine: 25¢ per gal | Beer: 6¢ per gal |
What is an Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Wisconsin state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.
An excise tax is not the same thing as the Wisconsin Sales Tax.
The Wisconsin Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.Wisconsin's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Wisconsin government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.
Even though excise taxes are collected from businesses, virtually all Wisconsin merchants pass on the excise tax to the customer through higher prices for the taxed goods.
Wisconsin per capita excise tax
Wisconsin collects an average of $467 in yearly excise taxes per capita, higher then 52% of the other 50 states.
Wisconsin General Excise Taxes - Gasoline, Cigarettes, and More
Wisconsin collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, gas guzzlers, tanning salons, firearms, transportation tickets, and more.
Wisconsin Gas Tax
12th highest gas taxThe Wisconsin excise tax on gasoline is 30.90¢ per gallon, higher then 76% of the other 50 states. Wisconsin's excise tax on gasoline is ranked #12 out of the 50 states. The Wisconsin gas tax is included in the pump price at all gas stations in Wisconsin.
Wisconsin Cigarette Tax
10th highest cigarette taxThe Wisconsin excise tax on cigarettes is $2.52 per 20 cigarettes, one of the highest cigarettes taxes in the country. Wisconsin's excise tax on cigarettes is ranked #10 out of the 50 states. The Wisconsin cigarette tax of $2.52 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.
Wisconsin Cellphone Tax
31st highest cellphone taxThe average tax collected on cell phone plans in Wisconsin is $8.34 per phone service plan, lower then 62% of the other 50 states. Wisconsin's average cellphone tax is ranked #31 out of the 50 states. The Wisconsin cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.
Wisconsin Car Tax
Wisconsin collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Wisconsin Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
Wisconsin Alcohol Excise Taxes - Liquor, Wine, and Beer
Wisconsin collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.
Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Wisconsin's alcohol taxes in the final purchase price.
Wisconsin Beer Tax
48th highest beer taxThe Wisconsin excise tax on beer is $0.06 per gallon, one of the lowest beer taxes in the country. Wisconsin's beer excise tax is ranked #48 out of the 50 states. The Wisconsin beer tax is already added to the purchase price of all beer bought in Wisconsin, whether in kegs, bottles, or cans.
Wisconsin Wine Tax
42nd highest wine taxThe Wisconsin excise tax on Wine is $0.25 per gallon, one of the lowest wine taxes in the country. Wisconsin's excise tax on wine is ranked #42 out of the 50 states. The Wisconsin wine tax is already added to the purchase price of all wine bought in Wisconsin.
Wisconsin Liquor Tax
40th highest liquor taxThe Wisconsin excise tax on liquor is $3.25 per gallon, one of the lowest liquor taxes in the country. Wisconsin's excise tax on Spirits is ranked #40 out of the 50 states. The Wisconsin liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.
Wisconsin Excise Tax Deductions & Refunds
Can I deduct my Wisconsin Excise taxes?
Unlike the Wisconsin Sales Tax, excise taxes are not generally deductible on Wisconsin income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.
- Vehicle Tax Deduction
- Wisconsin sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
- Phone Tax Deduction
- You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.
Can I get a Wisconsin Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in Wisconsin and exported, Wisconsin excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.
Wisconsin Excise Tax - References
- Tax Foundation, State Excise Tax Collections Per Capita, Updated 2009
- Tax Foundation, Gasoline Excise Taxes, Updated 2012
- Tax Foundation, Cigarette Excise Taxes, Updated 2012
- Tax Foundation, Liquor Excise Taxes, Updated 2011
- Tax Foundation, Beer Excise Tax Rates, Updated 2012
- Tax Foundation, Average Wine Taxes, Updated 2011
- Tax Foundation, Average Cell Phone Taxes, Updated 2010