Washington State, by a country mile. Or maybe more than a mile. Washington State taxes spirits at $33.22 a gallon, $12 more than No. 2 Oregon and $13.33 more than No. 3 Virginia. Spirits are taxed the least in Wyoming and New Hampshire, which gain revenue from alcohol sales through government-run stores and have set prices low enough that they are comparable to buying spirits without tax, Tax Foundation says. The full report is here, along with a map.