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.

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