Due Dates and Tax Rates
|Tax/Fee||Who Pays?||Tax/Fee Rate||Due Date|
|Beer Barrelage Tax||
|$4.29/31 gallon barrel||Monthly, 20th of the month|
|Wholesale Beer Tax||- Wholesaler
- Manufacturer operating as retailer
|$35.60/31 gallon barrel
(Remitted to counties/municipalities)
|Monthly, 20th of the month|
|Beer Manufacturer Registration Fee||Manufacturer||$40||Annually, Dec. 31|
|Beer Wholesaler Registration Fee||Wholesaler||$20||Annually, Dec. 31|
Manufacturers must submit to the Department a Beer Wholesaler Territorial Designation ten days before introducing a new brand of beer into a territory. The designation will include the brand name, geographical boundaries of the territory, and the designated wholesaler.
Wholesalers must file a Wholesale Price List with the Department and each county and city in which it makes sales, and they must file a notice of change when there is a change in pricing or when a new brand is acquired.