Wine Excise Tax

The tax rate is based on the alcohol content and type per the following table.  

For packages of wine, 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.

There is also an additional bottle tax of 1 cent on each bottle or container that holds 200 milliliters of wine or cider. 

You must file a return and pay any tax due by the 18th of the month for the previous month. If you do not, we will assess penalty and interest. You must file the return even if you had no sales to report.

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).

You can file:

• Electronically through our e-Services system (see File Alcoholic Beverage Tax Electronically)
• On paper using:
  • Form LB56W, Wine Excise Tax Return
  • Form LB56F, Farm Winery Excise Tax Return 

You can pay this tax:

• Electronically through e-Services, by debit or credit card, or by ACH credit
• 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.

Small wineries that produce 75,000 gallons or less of wine and cider in a calendar year qualify for this tax credit. If eligible, they claim the credit on the excise tax they owe on wine and cider sales in the following fiscal year. For more information, see Small Winery Credit and Annual Production Report.