.by Anura Guruge
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No, despite my reputation for being rather partiality to a daily (diluted) glass of red wine (only because of its medicinal benefits), I alone cannot be held responsible for this ‘high’ rate. See this WMUR presentation for the complete list. Only Idaho and D.C. (which is not a State per se) come ahead of us. D.C. is easy to understand.
Of course it does not take a genius to work out what the discrepancy here is. It is our tax free wine sales to the out-of-staters.
But, there is actually another reason too. Our small and aging population — assuming, of course, that the Fed does their per capita based on the estimated number of adults in the State.