Free tool
CBMA Excise Liability Forecaster
Plan your annual federal excise tax. Enter the proof gallons you have already removed this calendar year and the additional removals you are planning, and see the tax on each and the marginal rate on the planned volume as it crosses the CBMA tiers.
The formula
tiered: $2.70/PG to 100,000 PG, $13.34/PG to 22,230,000 PG, $13.50/PG above; applied cumulatively per calendar year
CBMA rates per 26 U.S.C. 5001; tiers apply cumulatively per calendar year. This tool uses the same calculation as the Spirit Sight platform. It is general information, not tax or legal advice.
How does the CBMA tier affect my excise tax during the year?
The reduced $2.70 rate applies only to the first 100,000 proof gallons removed in a calendar year. Once cumulative removals pass that, additional removals are taxed at the higher tier, so your marginal rate rises mid-year.
What is my marginal excise rate?
It is the tax on your next proof gallons given how much you have already removed this year. This tool shows the marginal tax and effective rate on the planned removals.
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