Sales Tax
5% Tit. 36 §§1811, 1861

Cigarette Tax
50 mills/cigarette Tit. 36§4365

Gasoline Tax per Gallon
22¢ Tit. 36 §2903

Use Tax
5% 36 §1861

Liquor Tax
Liquor monopoly state; Beer 25¢/gal.; Wine 40¢/gal.; Sparkling wine $1.00/gal.; Spirits: Commission must sell at price that will produce state liquor tax sufficient to pay all gov’t liquor-related expenses, cost plus $1.25/proof gal. Tit. 28-A §§1651, 1652, 1703

Gambling Tax