The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


Liquor Tax | Alternating Proprietor


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


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.


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