While it is impossible to generalize comparative pricing for the thousands of different alcoholic beverages available through LCBO, the stores have acquired a reputation for high prices. Online price comparisons with independent wine retailers such as Sherry-Lehman in neighbouring New York can indicate price differences ranging from 10% (in LCBO's favour) to 30% (in the independent retailers' favour). Wines and spirits sold in Canada are subject to the Excise Act, 2001, which contributes greatly to the cost of beverage alcohol, although most liquor tax is provincial. Wine Access, a Canadian food and wine magazine, has claimed that high-end luxury brands sell in Ontario for up to 60% more than in New York. Excise duties on beer and malt liquor are taxed under the Excise Act.
