| (a) Alcoholic beverages may be imported for personal
use are subject to the following tax rates set in the Code:
(1) Distilled spirits: $2.40 per gallon;
(2) Vinous Liquor containing less than 14 percent alcohol
by volume: $0.204 per gallon;
(3) Vinous Liquor containing 14 percent or more of
alcohol by volume: $0.0408 per gallon;
(4) Malt Beverages: $6.00 per 31-gallon barrel, ($0.194
per gallon); and
(5) Artificially carbonated and natural sparkling vinous
liquor: $0.516 per gallon.
(b) If the alcoholic beverage is in metric containers,
the amount of tax due is determined by converting the metric amount
into the equivalent amount in gallons and applying the appropriate
tax rate, then rounding up to the nearest quarter of a dollar, as
authorized by Code §107.07(g).
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