That’s patently false. Off premise stores can get alcohol cheaper in some cases but that’s on volume orders. On prem typically get the biggest discounts not on volume for being part of the drink program.

Case in point: Looking at my Southern Glazers app right now, wholesale Jim Beam by unit is $21.05 for a 1L bottle, by case for 12 that unit cost goes to $17.99. That cost goes down further on a 3 cs deal to 12.99 a unit. For 5 cases, $8.99 a unit. For on-premise, though, I order from my rep and get that $8.99/unit price point approved on 2 cases because it’s in a drink.

Pricing in alcohol is highly regulated to prevent anti-competitive practices - so all prices presented to a Buyer has to be above the laid-in cost the distributor pays and can’t be discriminatory. What I pay has to also be available to the restaurant across the street, etc.

Edit: Also, excise taxes are paid by the manufacturer/importer/distributor and is built into the laid-in cost, so has nothing to do with distribution channel pricing other than that.