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INFORMATION ABOUT THE ONGOING NOVEL CORONAVIRUS OUTBREAK
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Department of Revenue COVID-19 Updates

Liquor-by-the-drink Tax

Overview

With a few exceptions, if you sell at retail alcoholic beverages, wine, and high alcohol content beer for consumption on the premises, you must pay the Liquor-by-the-Drink Tax on the gross sales of those beverages.  The tax should be collected from the consumer of the beverage.