Sales - Beverages

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Liquor Sales

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

Eating establishments are retailers and cannot sell liquor to any person or business for resale. Only liquor distributors can legally sell for resale.

Cannabis Sales

Beverages containing cannabis or hemp-derived ingredients are taxable. See Cannabis Tax.

Taxable cannabis products are subject to:

10% Cannabis Tax
6.875% state general rate sales tax
Any applicable local sales taxes based on where the transaction takes place

Past Due Taxes

If you owe the Department of Revenue past due taxes or have unfiled tax returns, we may stop your business licenses from being issued or renewed until your taxes are up-to-date. For more information, see Collection Information.

If you sell liquor, beer, or wine and are 10 or more days late in filing or paying your taxes, we will place you on the public Tax Delinquency (Liquor Posting) list. For more information, see Liquor Posting.

If you are subject to Cannabis Tax and are 10 or more days late in filing or paying your taxes, we will place you on the public Tax Delinquency (Cannabis Posting) list. For more information, see Cannabis Posting.

Payment Agreements

You cannot have a payment agreement unless you surrender your liquor license or if your business is subject to Cannabis Tax. For more information, contact us at 651-556-6830.