The Friday File: While beer sales will rise with temperatures, how much your sudsy relief costs will greatly depending upon beer excise taxes. In Wyoming, they are just $0.02/gallon, lowest in the USA, followed by Missouri and Wisconsin at $0.06/gallon. By contrast, try not to choke on your brew in Tennessee, where taxes are a whopping $1.29/gallon, highest anywhere. Alaska is a close second at $1.07/gallon. The median is $0.25/gallon.