Excise taxes for distributors

[jl07960]

Are the excise taxes per barrel the same for distributors as they are for brewers? I seem to find only the excise tax listing for brewery's but not sure if it applies the same to distributors.

[Beersmith]

Federal excise tax on beer is paid by the brewer or importer, not the wholesaler. However, most state excise taxes are levied on the wholesaler (or the brewer if selling at retail). The wholesaler being the point of taxation allows beer that is imported into the state to be taxed.