Sales Tax
5% §§77.52
Cigarette Tax
38.5 mills/cigarette §139.31(1)
Gasoline Tax per Gallon
Varies annually according to formula §§78.01,.015, .017
Use Tax
5% §77.53
Liquor Tax
Beer $2/barrel; Wine <14% 6.605¢/liter, 14-21% 11.89¢/liter; All other 85.86¢/liter; administrative fee on all beverages >21% 3¢/gal.; Other intoxicating liquor 85.86¢/liter §§139.02, 03
Gambling Tax
Racetrack admission 50¢/person; 1–82/3% total amount wagered §§562.08, 562.065