The federal tax on rum in the U.S. generates over $700 million a year, with most of the money going to support Puerto Rico and the U.S. Virgin Islands. However, a controversial deal in 2008 led to a race to the bottom between the two islands, resulting in budget crises and increased subsidies for rum companies.
Key Points
The federal tax on rum generates over $700 million a year, with most of the money going to support Puerto Rico and the U.S. Virgin Islands
Controversial deals and subsidies in 2008 led to a race to the bottom between the two islands
40% of the rum tax money sent to Puerto Rico and the U.S. Virgin Islands now goes to rum companies, compared to less than 10% previously
Pros
Generates significant revenue for Puerto Rico and the U.S. Virgin Islands
Provides a guaranteed stream of income for the territories
Cons
Controversial deals and subsidies led to a race to the bottom between the two islands
Budget crises in the U.S. Virgin Islands due to changes in the rum tax program