Next time you take a sip of that Cabernet or nibble on a chocolate bar, you're indirectly paying for state construction projects such as the Lincoln Hall remodeling, improvements to some Vermilion County roads and upgrades to state bicycle trails.

New tax increases on beer, wine and liquor as well as changes to how soft drinks, candy and some hygiene products are taxed will take effect today.

To pay for the state's multibillion-dollar capital bill, the Legislature earlier this year approved the tax increases.

"We've seen not a huge increase in traffic, but people are stocking up. People are aware" of the tax increase, said Mark Maske, general manager of Friar Tuck beverage stores, on Monday.

State liquor taxes, like all excise taxes, are paid by the distributor rather than by the retailer or customer, said Illinois Department of Revenue spokesman Sue Hofer.

Just how the higher taxes will trickle down to the consumer will likely vary by liquor store and bar. The Department of Revenue figures the liquor tax on a per-gallon basis. But for a six-pack of beer, the tax is now roughly 13 cents, compared with the previous tax of about 10 cents. A bottle of wine is now taxed at 28 cents, up from 15 cents. (A $100 bottle of wine is taxed the same as a $10 bottle of wine.) And a 750-milliliter bottle of distilled spirits is now taxed at $1.71, up from 90 cents a bottle.

"It's really too early to tell" how the taxes will affect sales, said John Skeffington of Decatur-based Skeff Distributing, a beer distributor.

Because the average tax increase on beer is "pretty nominal," Skeffington said, he does not think the increase will put a damper on sales.

However, the tax increase on spirits and wine is higher, about 90 percent higher, he noted.

The Illinois Licensed Beverage Association estimates drinkers could see increases from 25 cents to 50 cents per drink as a result of the tax increase, said Dan Clausner, its executive director.

"In order for the distributor to maintain their margins, they take a piece, and the retailer will need to maintain their margins, too," Clausner said.

Just when drinkers could see such a price increase will depend on the business owner's inventory, he said. The higher tax applies to new sales, not the business's existing stock. And businesses have been building their inventory in anticipation of the Sept. 1 increase, according to Bill Olson, president of the Associated Beer Distributors of Illinois.

"I think we're probably less worried than our customers," said Christine Graves, an employee of the Corkscrew Wine Emporium in Urbana. Every distributor will likely raise their prices by different amounts, perhaps as small as $2 per case (there are 12 bottles of wine in a case) or up to $8 per case, she said.

"We haven't worked out what will happen yet. We'll take it as it comes," she said.

Businesses based near the state's borders could lose customers who cross the state line looking for better deals in states with lower tax rates, Olson said.

"Unfortunately, we found in the past that when they do (drive to another state) that, whether or not they're getting gas or cigarettes or liquor, once they do, the people will buy other stuff at the convenience store or the grocery store, and that doesn't help Illinois," Olson said.

The tax increases on beer, wine and liquor are anticipated to bring the state $109 million during the first full fiscal year the tax is in effect, which would be the fiscal year ending June 30, 2011, according to Hofer.

Soda and candy changes

Changes to how certain soft drinks and candy are taxed also take effect today and will help pay for the capital bill.

Candy is now being taxed at the higher sales-tax rate (in Champaign and Danville, that rate is 7.75 percent) compared with the lower food rate of 1 percent. But what exactly is considered candy will depend on what shows up in the food's ingredient list. Essentially, if the item has flour in it or if it requires refrigeration, it's taxed at the lower rate. That means, for example, because Whoppers malted milk balls have flour, they're not considered candy, according to the Department of Revenue. But Fruit Roll-ups are considered candy.

Soft drinks will now be defined as nonalcoholic beverages that contain natural or artificial sweeteners. Because of the new definition, some drinks, such as sweetened tea, will now be taxed at the higher rate. Drinks that contain milk, soy or rice, or that have more than 50 percent fruit or vegetable juice, are not considered soft drinks.

"If you buy a product, whether it's carbonated or not, if it's got added flavoring or sweetening, it's a soft drink," Hofer said.

As for the tax changes for grooming or hygiene products, they relate to items that have medicinal claims, such as reducing sensitivity in teeth or controlling dandruff. Those items will be taxed at the high rate instead of the food-and-drug rate.

If your doctor orders a prescription, it's a drug, Hofer said. If the U.S. Food and Drug Administration certifies the item as an over-the-counter drug, it's a drug, Hofer said.

"This way, we're saying that grooming products are grooming products and drugs are drugs," she said.

Revenue from the changes in taxes on candy and soft drinks and grooming products are expected to bring in around $49 million to $54 million annually.