Liquor Tax | Manufacturer

Filing Requirements

The Monthly Report of Excise Tax for Alcohol Beverages (DR 0442) is required beginning with the first month your liquor license is issued. A return must be filed each month, even if there is no tax due. Returns are due by the 20th of the following month. Depending on the company's activity, additional forms may be required, including a Liquor and Beer Export Sales Report (DR 0443), Wholesaler’s Report of Liquor and Beer Purchases (DR 0445), and/or Manufacturer Production Report for Alternating Proprietor Licensed Premises (DR 0447). When filing electronically, these supplemental forms should be submitted as attachments with your Revenue Online filing.

Damaged Liquor Inventory Credit

Any product packaged for final sale that becomes unsaleable due to destruction or damage is eligible for a credit on Line 10. Note - credit is not allowed for spoilage. Submit an affidavit of destruction with the Monthly Report of the Excise Tax for Alcohol Beverages (DR 0442) showing the following information:

  1. The date of destruction
  2. The product type(s) (i.e. vinous liquor, hard cider, etc.) and quantity of destruction
  3. The reason for destruction
  4. A Signature of someone authorized within the organization (e.g. owner, CFO, brewer)

Product Not Ready to be Sold

Though no product has been sold, a licensed manufacturer is responsible for reporting any liquor excise tax due each month. If no product has been sold, report zero sales on the return and include inventory reporting.