Distributors and Wholesalers are required to file up to three different quarterly returns depending on the license type and classification held by the distributor or wholesaler.
Distributor and Wholesaler tax returns are due on the 15th of each month following the end of the quarter.
You may file Distributor and Wholesaler tax returns using our TransAction Portal (TAP).
| Barrels Produced | Tax Rate per Barrel |
|---|---|
| 0-5,000 Barrels | $1.30 |
| 5,001-10,000 Barrels | $2.30 |
| 10,000 Barrels or more | $4.30 |
| Sales Made To | Tax Rate per Liter |
|---|---|
| Retailers, Consumers, and Agency Liquor Stores | $0.27 |
| Sacramental Wine Licensees | $0.27 |