Distributors and Wholesalers are required to file up to three different monthly returns depending on the license type and classification held by the distributor or wholesaler.
Beer Tax Rates per Barrel
|Barrels Produced||Tax Rate per Barrel|
|10,001 or more||$4.30|
Wine Tax Rates per Barrel
|Sales Made To||Tax Rate Per Liter|
|Retailers and Consumers||$0.27|
|Agency Liquor Stores||$0.28|
|Sacramental Wine Licensees||$0.27|
Reporting, Paying, and Due Dates
All alcohol beverage tax returns may be filed using our TransAction Portal (TAP).
- Beer Wholesale License
- A wholesaler with a Beer Wholesale License must file a Beer Wholesalers/Brewers Monthly Tax Return (Form BET) through TAP.
- Wine Distributors License
- A distributor or wholesaler with a Wine Distributors License must file a Wine Distributors and Wineries Monthly Tax Return (Form WIT).
- Hard Cider Distributors License
- A distributor selling hard cider must file a Hard Cider Distributors/Brewers Tax Return (Form HCT)
All distributor and wholesaler returns are due on the 15th of each month.