Last week, I blogged about the five states with the highest gas and cigarette taxes. This week, learn what states to avoid and where to enjoy an adult beverage or two without breaking the bank.

Spirit tax per gallon (as of Feb. 2010):

Almost every US state charges tax on alcoholic beverages

1. Washington – $26.45 (no increase over PY)
2. Oregon – $24.63 (no increase over PY)
3. Virginia – $20.13 (no increase over PY)
4. Alabama – $18.78 (no increase over PY)
5. North Carolina – $13.39 (no increase over PY)

The cheapest state to have a whiskey on the rocks is Vermont with 68 cents (that’s only 2.6% of what we we Washingtonians have to pay). The West Coast is definitely not very liquor friendly, except for California with a modest tax of $3.30. No wonder there are so many episodes of Celebrity Rehab on TV.

Table wine tax per gallon (as of Feb. 2010):

1. Alaska – $2.50 (no increase over PY)
2. North Carolina – $2.34 (96.2% increase over PY)
3. Florida – $2.25 (no increase over PY)
4. Iowa – $1.75 (no increase over PY)
5. New Mexico – $1.70 (no increase over PY)

For the wine connoisseur, the best state to live in is Louisiana. Not a bad move if you live in North Carolina and have to pay an additional $1.55/gallon for your favorite wine. Not surprisingly, wine producing states like Washington, Oregon and California all tax wine with moderate taxes under $1.

Beer tax per gallon (as of Feb. 2010):

1. Alaska – $1.07 (no increase over PY)
2. Alabama – $1.05 (no increase over PY)
3. Georgia – $1.01 (no increase over PY)
4. North Carolina – $0.9971 (26.2% increase over PY)
5. Hawaii – $0.93 (no increase over PY)

If you enjoy an ice cold brew on a regular basis you want to live in Missouri, preferably in St. Louis. Missouri’s beer tax is only 6 cents, not surprising with one of America’s biggest breweries headquartered there. Similarly, Colorado, home of the silver bullet, has one of the lowest beer taxes as well with 8 cents/gallon. And to complete the trifecta of malty deliciousness, Wisconsin, home of Miller Brewing Company, comes in at 6 cents/ gallon as well.