Mixed Beverage Taxes

Both mixed beverage gross receipts tax and mixed beverage sales tax apply to sales of alcoholic beverages (beer, wine and distilled spirits) by a mixed beverage permittee. A sales tax permit is also required, whether or not the permittee sells nonalcoholic beverages, food or other items.

Only sales tax applies to sales of wine, beer and ale by the holder of a wine and beer retailer's permit or beer retail dealer's on-premises license.

Wholesalers, distributors, wineries, package stores holding local distributor's permits and brewers and beer manufacturers holding a self-distribution permit or license are responsible for electronically filing a monthly Alcohol Sales Report.