incentives that resulted in over-serving and corruption before Prohibition did not exist, states adopted provisions to ensure independence of manufacturing, wholesaling, and retailing in the beer industry. Delaware's Code of law states that "It shall be unlawful for a manufacturer or supplier…to own or be interested in any manner in any establishment licensed by the Commissioner to sell alcoholic liquors". This system gives the states more control over alcohol sales than before because now market participants at each of the three steps need state license to do business. Under the three-tier system taxes could be levied at three levels of the beer distribution process. Breweries pay a federal excise tax. Distributors are taxed by the states (usually on a per volume basis), and then retailers have to pay a sales tax. While this adds much to the price of beer, it was believed higher beer prices would lead to temperance. Small breweries like this system because it ensures that large breweries cannot control the distributors and block them from the market. Tax rates vary from state to state; Tennessee taxes wholesalers on volume ($4.21 per barrel) and on sales (17% of the wholesale selling price). A Standard and Poor analysis estimated that all the taxes levied during the manufacture, distribution, and retailing of beer adds up to 44% of the retail price. Another issue is the deterioration of independence between the breweries and distributors. Most distributors even label themselves as "Anheuser-Busch" or "MillerCoors" distributors, and recently Anheuser-Busch InBev has strengthened incentives in its exclusivity program. While they lack the same degree of control as Pre-Prohibition times, manufacturers can still have substantial influence over what beers make it to shelves. In fact, one of the reasons InBev recently bought Anheuser-Busch was to gain access to its distribution channels. This lack of independence is especially threatening to small breweries, who claim that wholesaler independence is critical to making sure the success or failure of beer depends on consumer demand, not barriers to distribution. They would also like to see the ban lifted on contracts between brewers and wholesales, especially when they feel that incentive programs from the larger manufacturers have been getting around this ban for years. Those pushing for a more open system of beer distribution often point to recent changes in the laws concerning wine sales. All but 11 states now allow wineries to ship directly to the consumer, cutting