Alcohol Distributor and Wholesaler Tax
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.
Due Dates
Distributor and Wholesaler tax returns are due on the 15th of each month following the end of the quarter.
How to File
You may file Distributor and Wholesaler tax returns using our TransAction Portal (TAP).
Rates
Beer Tax Rates per Barrel
| 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 |
Wine Tax Rates per Liter
| Buyer Category | Tax Rate per Liter |
|---|---|
| Retailers, Consumers, and Agency Liquor Stores | $0.27 |
| Sacramental Wine Licensees | $0.27 |