La estructura de costes a la que se ven sometidos las bebidas alcohólicas al ser exportadas desde España e introducidas en EE.UU. varía mucho en función de la cantidad de intermediarios que utilice, del grado de alcohol y del estado en el que se distribuya. De una forma poco precisa se puede calcular que el precio ex-cellars de una botella de vino (de mesa, fortificado o espumoso) se triplicará cuando se venda al detalle y se multiplicará por cuatro en los restaurantes. En el caso de los licores de más de 24% de volumen de alcohol, se multiplica por cuatro en la venta al público y por seis en los restaurantes.
| Factor de Coste | Vino de Mesa | Vino de Jerez | Cava | Brandy |
|---|---|---|---|---|
| Precio ex-cellars caja | $72.00 | $72.00 | $72.00 | $72.00 |
| Transporte(menos de 400 | $6.00 | $6.00 | $6.00 | $6.00 |
| cajas) | ||||
| Aranceles (1) | $1.41 | $2.26 | $2.45 | $0.95 |
| Impuesto Federal (FET)(2) | $2.54 | $3.73 | $8.08 | $32.10 |
| Impuesto Estatal (3) | $0.45 | $0.45 | $2.26 | $15.31 |
| $126.37 | ||||
| Comisión Importador (30%) | $24.72 | $25.33 | $27.24 | $37.91 |
| Transporte y almacén | $1.30 | $1.30 | $1.30 | $1.30 |
| $165.58 | ||||
| Margen Distribuidor (30%) | $32.53 | $33.32 | $35.80 | $49.67 |
| $215.25 | ||||
| Margen Detallista (50%) | $70.48 | $72.20 | $77.56 | $107.63 |
| PVP al detalle (caja) | $211.44 | $216.60 | $232.69 | $322.88 |
| PVP al detalle (botella) | $17.62 | $18.05 | $19.39 | $26.91 |
| Margen Restaurador (150%) | $352.40 | $361.00 | $387.82 | $538.25 |
| PVP restaurador (botella) | $29.36 | $30.08 | $32.31 | $44.84 |
| (1) Aranceles: US$ / litro | 0.157 | 0.251 | 0.272 | 0.106 |
| (2) Impuesto Federal (FET) | 1.07 | 1.57 | 3.4 | 13.5 |
| $/galón | ||||
| (3) Impuesto Estatal N.Y. | 0.19 | 0.19 | 0.95 | 6.44 |
| $/galón | ||||
| 1 galón = 3.785 litros |
Estos factores de coste son orientativos. Los aranceles, impuestos federales y estatales según Adams / Jobson’s Wine Handbook 1997. El Impuesto Estatal para el Brandy varía considerablemente según el contenido alcohólico, procedencia del producto, tipo de envase,...
ARANCELES , IMPUESTOS FEDERALES , IMPUESTOS ESTATALES
Aranceles
Impuestos Federales.
Fuente: www.atf.treas.gov/alcohol/info/faq/subpages/atftaxes.htm
TAX AND FEE RATES
Information Purposes Only- Actual tax or fee may vary according to a person's circumstances. Go to: Beer, Wine, Distilled Spirits, Tobacco Products, Tobacco Paper, Firearms and Ammunition, National Firearms Act Tax, Special Occupational Tax, Explosives License Fees, Firearms Licensee Fees Who to Contact and Where to File - Alcohol, Tobacco and Excise Tax on Firearms and Ammunition
| PRODUCT | TAX | TAX PER PACKAGE (usually to nearest cent) |
| Beer | Barrel (31 gallons) | 12 oz. can |
| Regular Rate | $18 | $0.05 |
| Reduced Rate | $7 on first 60,000 barrels for brewer who produces less than 2 million barrels | $0.02 |
| Wine | Wine Gallon | 750ml bottle |
| 14% & Under | $1.071 | $0.21 |
| Over 14 to 21% | $1.571 | $0.31 |
| Over 21 to 24% | $3.151 | $0.62 |
| Naturally Sparkling | $3.40 | $0.67 |
| Artificially Carbonated | $3.301 | $0.65 |
| Hard Cider | $0.2261 | $0.04 |
(1 $0.90 credit, or for hard cider $0.056, for first 100,000 gallons removed by a small winery producing not more than 150,000 w.g. per year. Decreasing credit rates for winery producing up to 250,000 w.g. per year.)
Distilled Spirits
1Proof Gallon
750ml Bottle
All
$2.14 (at 80 proof)
| Special Occupational Tax Annual Tax | Annual Tax |
| Retai Liquor Dealer | $250 |
1 Proof Gallon es una medida utilizada a efectos puramente impositivos para gravar el contenido de alcohol en licores. Se calcula multiplicando el porcentaje de contenido alcohólico por volumen por dos. Tomemos como ejemplo 100 Galones USA, (cada galón USA equivale a 3,79 litros) con un contenido del 40% de alcohol. Así el 40% de contenido de alcohol por volumen se multiplicaría por 1000 galones de volumen=4000, luego 4000x2=8000, y 8000/100 galones de volumen, obteniendo el resultado de 80 proof gallons.
| Wholesale Liquor Dealer | $500 |
| Brewer | $1000 or |
| reduced rateof $500 | |
| Alcohol or Tobacco Producer | $1000 or |
| reduced rate of $500 |
A continuación presentamos relación de los impuestos estatales actualizados a enero del 2000 tomados directamente de la dirección siguiente :
www.taxadmin.org.fta/rate/beer.html State Distilled Spirits Excise Tax Rates, Adobe Acrobat version State Wine Excise Tax Rates , Adobe Acrobat version State Beer Excise Taxes , Adobe Acrobat version
En cualquier caso, debemos precisar que estos impuestos pueden variar sin notificación previa en función de la legislación de cada estado.
A/ LICORES
State Liquor Excise Tax Rates
1 de Enero, 2000
EXCISE
TAX SALES RATES TAXES STATE ($ per APPLIE OTHER TAXES
gallon) D
see footnote
Alabama Yes
(1) Alaska $5.60 n.a. under 21% - $0.85/gallon Arizona 3.00 Yes
under 5% - $0.50/gallon, under 21% -$1.00/gallon; $0.20/case and 3% off- Arkansas 2.50 Yes
14% on-premise retail taxes California 3.30 Yes over 50% - $6.60/gallon Colorado 2.28 Yes Connecticut 4.50 Yes under 7% - $2.05/gallon Delaware 3.75 n.a. under 25% - $2.50/gallon
under 17.259% - $2.25/gallon, over 55.780% - $9.53/gallon 6.67¢/ounce on-Florida 6.50 Yes
premise retail tax Georgia 3.79 Yes $0.83/gallon local tax Hawaii 5.92 Yes
see footnote
Idaho Yes
(1) under 20% - $0.73/gallon; $0.50/gallon in Chicago and $1.00/gallon in Cook
Illinois 4.50 Yes
County Indiana 2.68 Yes under 15% - $0.47/gallon see footnote
Iowa Yes
(1)
| Kansas | 2.50 | no | 8% off- and 10% on-premise retail tax | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Kentucky | 1.92 | Yes* | under 6% - $0.25/gallon; $0.05/case and 9% wholesale tax | ||||||
| Louisiana | 2.50 | Yes | under 6% - $0.32/gallon | ||||||
| Maine | see footnote (1) | Yes | |||||||
| Maryland | 1.50 | Yes | |||||||
| Massachusett s 4.05 | Yes* | under 15% - $1.10/gallon, over 50% alcohol - $4.05/proof gallon; 0.57% on private club sales | |||||||
| Michigan | see footnote (1) | Yes | |||||||
| Minnesota | 5.03 | - | $0.01/bottle (except miniatures) and 8.5% sales tax | ||||||
| Mississippi | see footnote (1) | Yes | |||||||
| Missouri | 2.00 | Yes | |||||||
| Montana | see footnote (1) | n.a. | |||||||
| Nebraska | 3.00 | Yes | |||||||
| Nevada | 2.05 | Yes | under 14% - $0.40/gallon and under 21% - $0.75/gallon. | ||||||
| New | see footnote | ||||||||
| Hampshire | (1) | n.a. | |||||||
| New Jersey | 4.40 | Yes | |||||||
| New Mexico 6.06 | Yes | ||||||||
| New York | 6.44 | Yes | under 24% - $2.54/gallon; $1.00/gallon New York City | ||||||
| North Carolina | see footnote (1) | Yes* | |||||||
| North Dakota 2.50 | - | 7% state sales tax | |||||||
| Ohio | see footnote (1) | Yes | |||||||
| Oklahoma | 5.56 | Yes | $1.00/bottle on-premise and 12% on-premise | ||||||
| Oregon | see footnote (1) | n.a. | |||||||
| Pennsylvania see footnote (1) | Yes | ||||||||
| Rhode Island 3.75 | Yes | ||||||||
| South Carolina | 2.72 | Yes | $5.36/case and 9% surtax | ||||||
| South Dakota 3.93 | Yes | under 14% - $0.93/gallon, 2% wholesale tax | |||||||
| Tennessee | 4.00 | Yes | $0.15/case and 15% on-premise; under 7% - $1.10/gallon. | ||||||
| Texas | 2.40 | Yes | 14% on-premise and $0.05/drink on airline sales | ||||||
| Utah | see footnote (1) | Yes | |||||||
| Vermont | see footnote (1) | no | 10% on-premise sales tax | ||||||
| Virginia | see footnote (1) | Yes | |||||||
| Washington | see footnote (1) | Yes* | |||||||
| West Virginia see footnote (1) | Yes | ||||||||
| Wisconsin | 3.25 | Yes | |||||||
| Wyoming | see footnote (1) | Yes | |||||||
| Dist. of | 1.50 | Yes | 8% off- and 10% on-premise sales tax | ||||||
Columbia
U.S. Median $3.30
Source: Compiled by FTA from various sources.
* Sales tax is applied to on-premise sales only.
(1) In 18 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees and net liquor profitb
B/ VINOS
State Wine Excise Tax Rates
1 de Enero, 2000
EXCISE TAX SALES RATES TAXES STATE ($ per APPLI OTHER TAXES gallon) ED
Alabama $1.70 Yes over 14% - sold through state store Alaska 0.85 n.a. Arizona 0.84 Yes Arkansas 0.75 Yes under 5% - $0.25/gallon; $0.05/case; and 3% off- and 10% on-premise California 0.20 Yes sparkling wine - $0.30/gallon Colorado 0.32 Yes Connecticut 0.60 Yes over 21% and sparkling wine - $1.50/gallon Delaware 0.97 n.a.
over 17.259% - $3.00/gallon, sparkling wine $3.50/gallon 6.67¢/4 ounces on-Florida 2.25 Yes
premise retail tax Georgia 1.51 Yes over 14% - $2.54/gallon; $0.83/gallon local tax Hawaii 1.36 Yes Sparkling wine - $2.09/gallon and wine coolers - $0.84/gallon Idaho 0.45 Yes
over 20% - $4.50/gallon; $0.30/gallon in Chicago and ($0.16-$0.30)/gallon in Illnois 0.73 Yes
Cook County Indiana 0.47 Yes over 21% - $2.68/gallon Iowa 1.75 Yes under 5% - $0.19/gallon Kansas 0.30 no over 14% - $0.75/gallon; 8% off- and 10% on-premise Kentucky 0.50 Yes* 9% wholesale Louisiana 0.11 Yes 14% to 24% - $0.23/gallon, over 24% and sparkling wine - $1.59/gallon
over 15.5% - sold through state stores, sparkling wine - $1.25/gallon; additional Maine 0.60 Yes
5% on-premise sales tax Maryland 0.40 Yes Massachuse
0.55 Yes* sparkling wine - $0.70/gallon;
tts Michigan 0.51 Yes over 16% - $0.76/gallon 14% to 21% - $0.95/gallon, under 24% and sparkling wine - $1.82/gallon;
Minnesota 0.30 -
$0.01/bottle (except miniatures) and 8.5% sales tax Mississippi 0.35 Yes over 14% and sparkling wine - sold through the state Missouri 0.36 Yes Montana 1.06 n.a. over 16% - sold through state stores Nebraska 0.75 Yes over 14% - $1.35/gallon Nevada 0.40 Yes 14% to 22% - $0.75/gallon, over 22% - $2.05/gallon New see n.a.
| Hampshire footnote | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| (1) | |||||||||
| New Jersey 0.70 | Yes | ||||||||
| New Mexico | 1.70 | Yes | over 14% - $6.06/gallon | ||||||
| New York | 0.19 | Yes | |||||||
| North Carolina | 0.79 | Yes | over 17% - $0.91/gallon | ||||||
| North Dakota | 0.50 | - | over 17% - $0.60/gallon, Sparkling wine - $1.00/gallon; 7% state sales tax | ||||||
| Ohio | 0.32 | Yes | over 14% - $1.00/gallon, vermouth - $1.10/gallon and sparkling wine $1.50/gallon | ||||||
| Oklahoma | 0.72 | Yes | over 14% - $1.44/gallon, sparkling wine - $2.08/gallon; $1.00/bottle on-premise and 12% on-premise | ||||||
| Oregon | 0.67 | n.a. | over 14% - $0.77/gallon | ||||||
| Pennsylvani a see footnote (1) | Yes | ||||||||
| Rhode Island | 0.60 | Yes | sparkling wine - $0.75/gallon | ||||||
| South Carolina | 0.90 | Yes | $0.18/gallon additional tax | ||||||
| South Dakota | 0.93 | Yes | 14% to 20% - $1.45/gallon, over 21% and sparkling wine - $2.07/gallon; 2% wholesale tax | ||||||
| Tennessee | 1.10 | Yes | $0.15/case and 15% on-premise; under 7% - $1.10/gallon. | ||||||
| Texas | 0.20 | Yes | over 14% - $0.408/gallon and sparkling wine - $0.516/gallon; 14% on-premise and $0.05/drink on airline sales | ||||||
| see | |||||||||
| Utah | footnote | Yes | |||||||
| (1) | |||||||||
| Vermont | 0.55 | Yes | over 16% - sold through state store, 10% on-premise sales tax | ||||||
| Virginia | 1.51 | Yes | under 4% - $0.2565/gallon and over 14% - sold through state store | ||||||
| Washington 0.87 | Yes | over 14% - $1.72/gallon | |||||||
| West Virginia | 1.00 | Yes | over 14% - sold through state store | ||||||
| Wisconsin | 0.25 | Yes | over 14% - $0.45/gallon | ||||||
| see | |||||||||
| Wyoming | footnote | Yes | |||||||
| (1) | |||||||||
| Dist. of Columbia | 0.30 | Yes | 8% off- and 10% on-premise sales tax, | ||||||
| over 14% - $0.40/gallon and Sparkling - $0.45/gallon. | |||||||||
| U.S. Median | 0.60 | ||||||||
Source: Compiled by FTA from various sources.
* Sales tax is applied to on-premise sales only. (1) All wine sales are through state stores. Revenue in these states is generated from various taxes, fees and net profits.
C/ CERVEZA
State Beer Excise Tax Rates
1 Enero, 2000
EXCISE SALESTAX RATES TAXES
($ per gallon) APPLIED OTHER TAXES
| Alabama | $0.53 | Yes | $0.52/gallon local tax |
| Alaska | 0.35 | n.a. | |
| Arizona | 0.16 | Yes | |
| Arkansas | 0.23 | Yes | under 3.2% - $0.16/gallon; $0.008/gallon and 10% on-premise tax |
| California | 0.20 | Yes | |
| Colorado | 0.08 | Yes | |
| Connecticut | 0.19 | Yes | |
| Delaware | 0.16 | n.a. | |
| Florida | 0.48 | Yes | 2.67¢/12 ounces on-premise retail tax |
| Georgia | 0.48 | Yes | $0.53/gallon local tax |
| Hawaii | 0.92 | Yes | $0.53/gallon draft beer |
| Idaho | 0.15 | Yes | over 4% - $0.45/gallon |
| Illinois | 0.185 | Yes | $0.16/gallon in Chicago and $0.06/gallon in Cook County |
| Indiana | 0.12 | Yes | |
| Iowa | 0.19 | Yes | |
| Kansas | 0.18 | - | over 3.2% - {8% off- and 10% on-premise}, under 3.2% - 4.25% sales tax. |
| Kentucky | 0.08 | Yes* | 9% wholesale tax |
| Louisiana | 0.32 | Yes | $0.048/gallon local tax |
| Maine | 0.35 | Yes | additional 5% on-premise tax |
| Maryland | 0.09 | Yes | $0.2333/gallon in Garrett County |
| Massachusetts | 0.11 | Yes* | 0.57% on private club sales |
| Michigan | 0.20 | Yes | |
| Minnesota | 0.15 | - | under 3.2% - $0.077/gallon. 8.5% sales tax |
| Mississippi | 0.43 | Yes | |
| Missouri | 0.06 | Yes | |
| Montana | 0.14 | n.a. | |
| Nebraska | 0.23 | Yes | |
| Nevada | 0.09 | Yes | |
| New Hampshire | 0.30 | n.a. | |
| New Jersey | 0.12 | Yes | |
| New Mexico | 0.41 | Yes | |
| New York (1) | 0.135 | Yes | $0.12/gallon in New York City |
| North Carolina | 0.53 | Yes | $0.48/gallon bulk beer |
| North Dakota | 0.16 | - | 7% state sales tax, bulk beer $0.08/gal. |
| Ohio | 0.18 | Yes | |
| Oklahoma | 0.40 | Yes | under 3.2% - $0.36/gallon; $1.00/case on-premise and 12% on-premise |
| Oregon | 0.08 | n.a. | |
| Pennsylvania | 0.08 | Yes | |
| Rhode Island | 0.10 | Yes | $0.04/case wholesale tax |
| South Carolina | 0.77 | Yes | |
| South Dakota | 0.27 | Yes | |
| Tennessee | 0.13 | Yes | 17% wholesale tax |
| Texas | 0.19 | Yes | over 4% - $0.198/gallon, 14% on-premise and $0.05/drink on airline sales |
| Utah | 0.35 | Yes | over 3.2% - sold through state store |
| Vermont | 0.265 | no | 6% to 8% alcohol - $0.55; 10% on-premise sales tax |
| Virginia | 0.26 | Yes | |
| Washington | 0.261 | Yes |
West Virginia 0.18 Yes
Wisconsin 0.06 Yes
Wyoming 0.02 Yes
Dist. of
0.09 Yes 8% off- and 10% on-premise sales tax
Columbia
U.S. Median $0.185
SOURCE: Compiled by FTA from various sources.
* Sales tax is applied to on-premise sales only.
(1) Tax rate scheduled to decrease to 12.5 cents per gallon 4/1/01.