Beer Tax Rate

The beer tax rate is 15 cents per gallon. The Idaho beer tax began in 1935 and has changed as follows:

YearRate per gallonRate 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.