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New York State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
| Gasoline: 8.05¢ per gallon | Cigarettes: $4.35 per pack | Liquor: $6.44 per gal | Wine: 30¢ per gal | Beer: 14¢ 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 New York 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 New York Sales Tax.
The New York 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.New York's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the New York 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 New York merchants pass on the excise tax to the customer through higher prices for the taxed goods.
New York per capita excise tax
New York collects an average of $580 in yearly excise taxes per capita, higher then 78% of the other 50 states.
New York General Excise Taxes - Gasoline, Cigarettes, and More
New York 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 tanning salons, transportation tickets, firearms, vehicle sales, gas guzzlers, and more.
New York Gas Tax
3rd highest gas taxThe New York excise tax on gasoline is 8.05¢ per gallon, one of the highest gas taxes in the country. New York's excise tax on gasoline is ranked #3 out of the 50 states. The New York gas tax is included in the pump price at all gas stations in New York.
New York Cigarette Tax
1st highest cigarette taxThe New York excise tax on cigarettes is $4.35 per 20 cigarettes, one of the highest cigarettes taxes in the country. New York's excise tax on cigarettes is ranked #1 out of the 50 states. The New York cigarette tax of $4.35 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.
New York Cellphone Tax
3rd highest cellphone taxThe average tax collected on cell phone plans in New York is $17.78 per phone service plan, one of the highest cellphone taxes in the country. New York's average cellphone tax is ranked #3 out of the 50 states. The New York 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.
New York Car Tax
New York 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 New York Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
New York Alcohol Excise Taxes - Liquor, Wine, and Beer
New York 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 New York's alcohol taxes in the final purchase price.
New York Beer Tax
39th highest beer taxThe New York excise tax on beer is $0.14 per gallon, lower then 78% of the other 50 states. New York's beer excise tax is ranked #39 out of the 50 states. The New York beer tax is already added to the purchase price of all beer bought in New York, whether in kegs, bottles, or cans.
New York Wine Tax
40th highest wine taxThe New York excise tax on Wine is $0.30 per gallon, one of the lowest wine taxes in the country. New York's excise tax on wine is ranked #40 out of the 50 states. The New York wine tax is already added to the purchase price of all wine bought in New York.
New York Liquor Tax
21st highest liquor taxThe New York excise tax on liquor is $6.44 per gallon, higher then 58% of the other 50 states. New York's excise tax on Spirits is ranked #21 out of the 50 states. The New York state taxes on hard alcohol vary based on alcohol content, place of production, size of container, and place purchased. The New York 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.
New York Excise Tax Deductions & Refunds
Can I deduct my New York Excise taxes?
Unlike the New York Sales Tax, excise taxes are not generally deductible on New York 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
- New York 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 New York Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in New York and exported, New York 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.
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New York 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
