Liquor Tax | Alternating Proprietor

Filing Requirements

Product Reporting During Production

Product must be reported for inventory purposes on the Manufacturer Production Report for Alternating Proprietor Licensed Premises (DR 0447). Taxable product is ready to be reported on form DR 0442 after it is bottled and removed from the alternating proprietor licensed premises. Report the transfer of product from form DR 0447 by entering the number of liters on line 2 of form DR 0442.