Common Carrier Alcoholic Beverage Excise Tax

The tax rate is based on the alcohol type: 

• Distilled Spirits Excise Tax
• Fermented Malt Beverage Excise Tax
• Wine Excise Tax

You must file the return and pay any tax due by the 18th of each month for the prior month.

You can contact us and request permission to file annually or quarterly if your average monthly tax is less than $500.

You must file a return even if you had no sales to report for the filing period. If you do not file and pay on time, we will assess penalty and interest.

You can file:

• Electronically through our e-Services system. Go to File Alcoholic Beverage Tax Electronically for more information.
• On paper using Form LB123, Common Carrier Excise Tax Return.

You can pay this tax:

• Electronically through e-Services, by Automated Clearing House (ACH) credit, or by debit or credit card.
• By check using a payment voucher, unless your business is required to pay electronically. Go to Electronic Payment for Business for requirements.

Go to Make a Payment for more payment options.

Go to Fermented Malt Beverage Excise Tax for information.