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Due Dates and Tax Rates

Tax/Fee Who Pays? Tax Fee/Rate Due Date
Brand Registration Manufacturer/importer - $250/brand distilled spirits
- $0 wine
- $100/brand high alcohol beer
Before alcoholic beverage/wine is brought into the state
Brand Renewal Manufacturer/importer - $250/brand for 50+ cases distilled spirits
- $100/brand for less than 50 cases distilled spirits
- $250/brand for 250+ cases wine
- $0 for less than 250 cases wine
- $100/brand high alcohol beer (rates are based on the actual number of cases sold in previous year)
Annually, May 31
Manufacturer Privilege Tax Manufacturer $1,000 Repealed
Alcoholic Beverage and Wine Gallonage Tax

 - Wholesaler                                                                                       - Winery                                                                   - Manufacturer (when kept for own use)                                   - Armed Forces Imports Licensee                                                 

 - Common Carriers

 - Direct Shipper Licensee


- $1.21/gallon wine and high alcohol beer with alcohol content of more than 7% ABW
- $4.40/gallon distilled spirits with alcohol content of more than 7 % ABW
- $1.10/gallon alcoholic beverages with alcohol content of 7% or less ABW

Monthly, 15th of the month


Common  Carriers: Monthly, 30th of the month

Direct Shipper Licensee: Annually

Alcoholic Beverage Enforcement Tax Wholesaler $0.15/case Monthly, 15th of the month