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
|
|