Liquor Tax | Wholesaler

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 $0 tax due, and is due by the 20th of the following month. Depending on the company's activity, additional forms are required including a Liquor and Beer Export Sales Report (DR 0443) and/or Wholesalers Report of Liquor and Beer Purchases (DR 0445). When filing electronically, these supplemental forms should be submitted as attachments with your Revenue Online filing.

Damaged Liquor Inventory Credit

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