(Forbes) - Ah, Kentucky. We love their barbecue, fried chicken and mint juleps — but if you want a nice Syrah to wash down those ribs it’s not the friendliest state in the union. According to a survey just published by the Tax Foundation, Kentucky has the highest excise tax for wine in the nation, coming in at $3.18 per gallon. And best not to drown your sorrows over a bridge to nowhere in Alaska, which comes in second at $2.50. You’re better off heading to Louisiana, which has the lowest rate at $0.11. Apparently, they have some good food there as well.

Wines in the United States are taxed in a bizarre number of ways that change in every state, and then still vary by factors such as alcohol level and type. This study used an average store-purchased bottle (750ml) at 11% alcohol to come up with its figures, but you’re paying more taxes on higher alcohol wines and even more than that for sparkling. Forget the one percenters — the U.S. government is really after carbon dioxide.

Regionally, the Northeast is the most welcoming for wine lovers, averaging out at $0.71. The West is second at $0.76 (but goes to third if you include Hawaii and Alaska), followed by the Midwest at $.082. The South is the least tax-friendly place for wine, averaging $1.23 per gallon.

Of the top four wine-producing states, it makes sense that California has the lowest rate at $0.20. Surprisingly, its neighbor Oregon more than triples that to $0.67, and Washington quadruples it to $0.87. Back on the east coast, New York is closer to California at $0.30.