The beer tax rate is 15 cents per gallon. The Idaho beer tax began in 1935 and has changed as follows:
| Year | Rate per gallon | Rate per barrel (31 gallons) |
|---|---|---|
| 1961 | $.15 gallon | $4.65 |
| 1949 | $.10 gallon | $3.10 |
| 1935 | $.05 gallon | $1.55 |
The tax rate for beer over 5% ABV is .45 cents per gallon. The tax for beer over 5% ABV tax began in 1971 with the current tax rate of .45 cents per gallon or $13.95 per barrel.