Liquor Tax | Wholesaler

Filing Requirements

The Monthly Report of Excise Tax for Alcohol Beverages (DR 0442), is required beginning with the first month your liquor license is issued. A return must be filed each month, even if there is no tax due, and is due by the 20th of the following month. Depending on the company's activity, additional forms are required including a Liquor and Beer Export Sales Report (DR 0443) and/or Wholesalers Report of Liquor and Beer Purchases (DR 0445). When filing electronically, these supplemental forms should be submitted as attachments with your Revenue Online filing.

Damaged Liquor Inventory Credit

For reporting periods through December 2025, alcohol beverages packaged for final sale that become unsaleable due to damage or destruction are exempt from excise tax. Submit an Affidavit of Destruction (DR 0444) with the Monthly Report of the Excise Tax for Alcohol Beverages (DR 0442) when claiming destruction on line 10 of the return.

For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.