Distilled Spirits Excise Tax

The tax rate is based on the alcohol type per the table below.

For packages of distilled spirits, the tax applies proportionally to fractions of a gallon or liter. For amounts less than 8 fluid ounces (1/16 of a gallon), the tax is the same as for 8 fluid ounces.

Miniatures are containers of distilled spirits of 2 fluid ounces or less, or 50 milliliters or less.

Bottle Tax is an additional 1-cent tax on each bottle or container that holds 200 milliliters or more of distilled spirits.

The return and payment due dates depend on your average monthly tax. If you do not file and pay on time, we will assess penalty and interest. You must file a return even if you had no sales to report for the filing period.

In e-Services there are two methods available to file your return:

• Key in your return data
• Import a file containing return information using our predefined templates

For more information, see File Alcoholic Beverage Tax Electronically.

You can pay this tax:

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

See Make a Payment for more information.

If your alcohol tax liability was $250,000 or more during a fiscal year ending June 30, you must accelerate your June liability for the next year. (See Accelerated Payment on Alcoholic Beverage Tax.)

See Microdistilleries for information.