Federal Excise Tax Rates $1.07 per gallon for wine 14% Alcohol by Volume or less $1.57 per gallon for wine 14.1% to 21% Alcohol By Volume $3.40 per gallon for Sparkling Wine
Small Producer Tax Credit (federal) Wineries producing (fermenting) less than 150,999 gallons per year are eligible for a tax credit of $ 0.90 per gallon for the first 100,000 gallons of wine removed from bond during the year. Wineries producing 151,000 to 250,000 gallons per year are eligible for $0.89 to $0.01 credit per gallon of the first 100,000 gallons removed.
California Winegrower Taxes- Filed monthly or quarterly $0.20 per gallon for still wine and $0.30 for sparkling wine Subject to a $50.00 or 10% penalty (whichever is greater) if filed late |