Alcohol Tax Rates and Form Requirements

​

​Alcoholic Beverage Control License Type

Applicable Tax​

Required DOR
Forms

​Required
Supporting
DOR Forms
​Excise Tax
 ​Wholesale Sales Tax
​DS
​Direct Shipper of Alcohol
​Paid by licensee
​Paid by licensee
​73A550
​73A551 or 73A552
​DT or DTB
 ​Distiller
 ​$1.92/gallon(<6% $.25/gallon) Gift shop/Sample sales ONLY
 11% of gross reciepts (Gift shop/Samples ONLY)
 ​
73A525
73A530
​​RT or RTB​
Rectifier
​Paid by wholesaler.  Samples: $1.92/gallon (<6% $.25/gallon)
​​Paid by wholesaler
​73A525
​73A530
​WI
 ​Winery​ In-state: paid by wholesaler
Out-of-state: $.50/gallon​		 ​​Paid by wholesaler
73A576​
73A530​
​SFW
 Small Farm Winery
 $.50/gallon​ Paid by wholesaler
 73A576
 73A530​
​MB
 Brewery​ Paid by distributor​ Paid by distributor​​ 73A626​ ​
​MIC
 Microbrewery​ $.080645/gallon​
 10% of gross receipts​ ​73A638
 ​73A626
​WH
 ​Wholesaler (Distilled Spirits)**
 ​$1.92/gallon (<6% $.25/gallon)
 ​11% of gross receipts
 ​73A526
 ​73A527
​WH
 ​Wholesaler (Wine)
 ​$.50/gallon
 ​10% of gross receipts
 ​73A575
 ​73A577
​SFWW
 ​Small Farm Winery Wholesaler
 ​$.50/gallon
 ​10% of gross receipts*
 ​73A575
 ​73A577
​MD
 ​Distributor
 ​$.080645/gallon
 ​10% of gross receipts
 ​73A628
 ​73A627 and 73A629
​LOSDWS
 ​Limited Out-of-State Distilled Spirits and Wine Supplier
 ​Paid by wholesaler
 ​Paid by wholesaler
 ​73A530​
 ​
​OWDWS
 ​Out-of-State Distilled Spirits and Wine Supplier
 ​Paid by wholesaler
 ​Paid by wholesaler
 ​73A530​
 ​
​OSB
 ​Out-of-State Malt Beverage Supplier
 ​Paid by distributor
 ​Paid by distributor
 ​73A626​
 ​
​LSB
 ​Limited Out-of-State Malt Beverage Supplier
 ​Paid by distributor
 ​Paid by distributor
 ​73A626​
 ​

*Sales of wine produced by a small farm winery are exempt from the wholesale sales tax if that small farm winery produces no more than 50,000 gallons of wine per year.
**Each wholesaler shall pay $.05 per case on each case of distilled spirits sold in the state.

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