Sales - Liquor
Sales of liquor, wine, and beer are taxable. You must have a liquor license to sell these drinks. The type of license and your location determine the tax rate you must charge on your liquor sales.
|If you have this type of license||You must charge all of the following|
|Intoxicating liquor, club, or wine||
|3.2% Malt liquor||
Note: No matter what type of liquor license you have, nonalcoholic beer and wine is only subject to the state general sales tax rate and any applicable local taxes.
Liquor for Resale
Food and bar establishments are retailers and cannot sell liquor to any person or business for resale. Only liquor distributors can legally sell for resale.