At the federal, state, and local levels, burdensome taxes are applied to spirits that are not required of other industries or consumer products. With all of these taxes and fees, nearly 50 percent of the retail price of a typical bottle of distilled spirits goes toward a tax or fee of some kind in most states. 

This cost is passed onto the consumer and further limits open market access for responsible adult consumers who want to enjoy their favorite cocktail. There is no evidence an increase on taxes deters those who abuse alcohol. High taxes on distilled spirits are a significant burden on distilled spirits consumers, thereby impacting the local economy and jobs. Often, consumers in high-tax states may choose to take their business across state lines.