Liquor Tax | Manufacturer

Filing Requirements

Damaged Liquor Inventory Credit

Any product packaged for final sale that becomes unsaleable due to destruction or damage is eligible for a credit on Line 10. Note - credit is not allowed for spoilage. Submit an affidavit of destruction with the Monthly Report of the Excise Tax for Alcohol Beverages (DR 0442) showing the following information:

  1. The date of destruction
  2. The product type(s) (i.e. vinous liquor, hard cider, etc.) and quantity of destruction
  3. The reason for destruction
  4. A Signature of someone authorized within the organization (e.g. owner, CFO, brewer)

Product Not Ready to be Sold

Though no product has been sold, a licensed manufacturer is responsible for reporting any liquor excise tax due each month. If no product has been sold, report zero sales on the return and include inventory reporting.