The state of Michigan imposes the nation’s tenth-highest excise tax on liquor, according to data released by the Tax Foundation in January.

Although retail stores are technically the ones responsible for paying excise taxes on the distilled spirits they keep in stock, the tax burden falls on customers in the form of higher prices, Tax-Rates.org reported.

Using data collected by the Distilled Spirits Council of the United States and the federal Alcohol and Tobacco Tax and Trade Bureau, the Tax Foundation determined that Michigan’s excise tax on liquor stands at $11.95 per gallon.

The state of Washington has the highest excise tax on distilled spirits in the nation, at $33.22 per gallon, followed by $21.95 in Oregon, $19.93 in Virginia and $19.89 in Alabama. The only other states to surpass Michigan’s tax rate were Utah, North Carolina, Iowa, Alaska and Maine.

At the other end of the spectrum were Wyoming and New Hampshire, both of which are among the 17 “control states” where liquor sale transactions are conducted in stores operated by the government.

But excise taxes are not the only levy imposed by the state of Michigan on liquor. The state is the exclusive wholesaler of spirituous, or hard liquor, which it sells at a standard statewide markup. Retail buyers also pay sales tax on liquor purchases, which were not included in the Tax Foundation’s figures.

The rules and taxes states impose on alcohol sales are generally a product of measures taken when the nation ended its 13-year experiment in Prohibition, which ended in 1933. Some states levy bottle or case fees, depending on the size of the containers. Other measures include a wholesale tax rate, and distributor and retail license fees that are then converted into a per-gallon excise tax, according to the Tax Foundation.

Certain states may impose different rates that vary depending upon where the liquor was produced, where it was purchased, and how much alcohol it contains.

Republican Fred Upton from St. Joseph has been in the U.S. Congress since 1987. He has also joined the politicians who have both advised members of the public to adhere to social distancing mandates while posting photos of themselves on Facebook violating them.

Upton posted photos of himself violating social distancing protocols required under Michigan Gov. Gretchen Whitmer’s coronavirus executive orders while he was at demonstrations held on June 14.

In one photo, Upton is wearing a mask but is within close contact of two other people, one of whom is not wearing a mask.

Under Whitmer’s executive order, that is a misdemeanor. The executive order states: “Any individual who leaves his or her home or place of residence must:

1. Follow social distancing measures recommended by the Centers for Disease Control and Prevention (CDC), including remaining at least six feet from people from outside the individual’s household to the extent feasible under the circumstances.”

Upton’s comments on the post stated, “Honored to be part of a peaceful march from St. Joe to Benton Harbor with SW MI leaders to protest injustice & condemn racism. We can’t stand still. We must move our country forward. Enough messages, it’s time for action. If not us, who? If not now, when?”

On June 15, Upton posted another picture of the rallies that showed several of the protesters not practicing social distance measures.

“Today’s picture includes one from me at the SJ/BH Black Lives Matter walk. You can see folks stretched across the two bridges leading from Benton Harbor to St. Joe,” Upton said in that post.

Eight days later, a newsletter Upton mailed to voters in his southwest Michigan district included a warning. Noting an increase in COVID-19 cases in St. Joseph County after those demonstrations, the newsletter urged residents not to congregate in groups.

“These are common sense instructions that we all need to follow,” Upton wrote in his mailing.