California has lower alcohol taxes, ranking 30th for beer and 40th for distilled spirits, according to the Tax Foundation.

California has lower alcohol taxes, ranking 30th for beer and 40th for distilled spirits, according to a study from Washington's Tax Foundation. California's state beer tax has remained at 20 cents a gallon since 1991, and the excise tax on distilled spirits is $3.30 a gallon. The state is considered "friendly" to alcohol by Adam Hoffer, director of excise tax policy at the Tax Foundation.