Haram
Alcoholic intoxicants are prohibited in Islam. Khamr is the Arabic word for alcoholic drinks that cause intoxication. The Prophet declared that the prohibition was not only placed on wine, but the prohibition also included beer and other alcoholic beverages that intoxicate a person. The Prophet also forbade the trading of these intoxicants, even with non-Muslims. It is not permissible for a Muslim to import or export alcoholic beverages, or to work in or own a place that sells these intoxicants. Giving intoxicants as a gift is also considered haram.
Müskirat resmi
Strictly speaking, the Islamic law forbade alcohol, so there were no alcohol taxes in the early empire. However, the Ottoman Empire acquired increasingly large non-Muslim populations, and inherited the taxes and customs of conquered territories; so in the seventeenth century an alcohol tax for non-Muslims was inaugurated. There were, subsequently, complex changes to taxation of alcohol (and in some cases taxes were abolished or replaced with something else, only to be re-established later); but these different taxes were generally all known as müskirat resmi. Tax farming usually allowed tax collection to be done by a non-Muslim contractor, to avoid the need for a Muslim civil servant to be directly involved in the alcohol trade.