After the effective date of July 14, 2018, microbreweries will file and remit the excise tax and wholesale sales tax using Form 73A638 (Microbrewer's Monthly Malt Beverage Tax Report) to the Department of Revenue (DOR) by the 20th of each month following the month of the transactions. Gross receipts of a microbrewery making wholesale sales shall be calculated by determining the dollar value amount that the microbrewer would have collected had it conveyed to a distributor the same volume sold to a consumer. Wholesale sales are defined as a sale of malt beverages made by a microbrewery.
After the effective date, distributors of malt beverages are no longer required to collect and remit the wholesale sales tax for microbrewers. Distributors should use the updated version of Form 73A628 (Distributor's Monthly Malt Beverage Excise and Wholesale Sales Tax Report) to report and remit the excise tax and wholesale sales tax.
DOR Form 73A630 (Microbrewer's Retail Gross Receipts Report to Distributor) shall no longer be used by any distributor or microbrewer.
These changes will begin with the August 2018 reporting period, which is due September 20, 2018.