{"data":{"id":"us-dc/d.c.-code-25-901","jurisdiction":"us-dc","citation":"D.C. Code § 25-901","heading":"Taxes to be levied, collected, and paid on alcoholic beverages except beer.","body":"There shall be levied, collected, and paid on all of the following alcoholic beverages (1) manufactured by the licensee under a manufacturer’s license, (2) imported or brought into the District by a licensee under a wholesaler’s license, except alcoholic beverages as may be sold to a dealer licensed under the laws of any state or territory of the United States and not licensed under this title, and (3) imported or brought into the District by a licensee under a retailer’s license, a tax at the following rates to be paid by the licensee in the manner hereinafter provided:\n\n(A)\nA tax of $.30 on every wine-gallon of wine containing 14% or less of   alcohol by volume, other than champagne, sparkling wine, and any wine   artificially carbonated, and a proportionate tax at the same rate on all   fractional parts of such gallon;\n\n(B)\nA tax of $.40 on every wine-gallon of wine containing more than 14% of alcohol by volume, other than champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;\n\n(C)\nA tax of $.45 on every wine-gallon of champagne, sparkling wine, and any wine artificially carbonated, and a proportionate tax at the same rate on all fractional parts of such gallon;\n\n(D)\nA tax of $1.50 on every wine-gallon of spirits, and a proportionate tax at the same rate on all fractional parts of such gallon; and\n\n(E)\nA tax of $1.50 on every wine-gallon of all other alcoholic beverages, and a proportionate tax at the same rate on all fractional parts of such gallon.","path":["Title 25. Alcoholic Beverages. [Enacted title]","Chapter 9. Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/25-901","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f70cca61f18add9811d6d69f8a36474c51300c5abb33c0c9264e2d611ba5c1c5","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-25-836","next":"us-dc/d.c.-code-25-902"},"notice":"GroundRules: Original legal text. Not legal advice."}