Liquor Tax | Alternating Proprietor

Liquor Tax Filing Requirements and Reporting

Go to Liquor Tax | Forms and Instructions to download the forms listed on this page.

Filing Requirements

Liquor excise tax (liquor) returns are due beginning with the first month your liquor license is issued. In addition, the Manufacturer Production Report for Alternating Proprietor Licensed Premises, DR 0447, must be filed with the Monthly Report of the Excise Tax for Alcohol Beverages, DR 0442. This reporting will track inventory before sales. When filing electronically, these supplemental forms should be submitted as attachments in Revenue Online.

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.

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