field_block:node:guide:title

Sales - Liquor

field_block:node:guide:body

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
  • 6.875% state general rate sales tax
  • 2.5% liquor gross receipts tax
  • Any applicable local or special local taxes on all sales of alcoholic beverages including wine coolers and 3.2 beer
3.2% Malt liquor
  • 6.875% state general rate sales tax
  • Any applicable local or special local taxes on all taxable sales including 3.2 beer
Set-up
  • 6.875% state general rate sales tax
  • Any applicable local or special local taxes on all taxable sales

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.

field_block:node:guide:field_paragraph