Are there any special rules or regulations regarding alcohol beverage excise taxes in my state?

Every brewer or winegrower must maintain and maintain a record of all beer or wine manufactured or produced in this State. These records must show the quantity produced and its destination. Duplicates of federal production and bottling records, if available to board employees, will suffice to comply with these regulations. All complaints of alcohol-related violations filed with the Department of Revenue are referred to a special tax agent (special agent) for review.

That agent can investigate the problem on their own or work with other law enforcement agencies to address the problem. Agents don't share details or update the status of ongoing investigations. Agents can contact you with questions or gather more information about the nature of the violation if you choose to provide your contact information. Common carriers and holders of interstate alcoholic beverage transportation permits who transport alcoholic beverages to this state from outside this State for delivery or use within this State must obtain from the authorized importer or customs agent a receipt for the alcoholic beverages so transported and delivered.

Beverages are shipped to a point outside of this state by a carrier independent of the buyer and seller, and the request for tax exemption is supported by a copy of the shipping documents received by the carrier. Anyone who does not file a report on time and does not pay any taxes due must pay the applicable penalties and interest as provided in the Alcoholic Beverage Tax Act. Beverages are delivered to an armed force of the United States at an armed forces warehouse in this state for transportation out of the state, and the taxpayer's record of such sales is supported by a copy of the official purchase order and documentary evidence of the export. The Alcoholic Beverage Tax Act and the Alcoholic Beverage Tax Regulations apply to powdered distilled spirits in the same way and to the same extent as with respect to other distilled spirits.

Proof of reimbursement of federal taxes on alcoholic beverages in accordance with the provisions on losses due to disasters, vandalism, or mischief of section 5064 of the United States Code shall constitute satisfactory proof of loss for the Board. Note: This is for informational purposes only. For beer, wine, and distilled spirits, some tax rates and reduced tax credits are only available if you meet criteria related to production, processing, or allowances abroad. For distilled spirits, the effective tax rate may be lower depending on the tax credits for the wine or the eligible flavor content.

Reduced tax rates and tax credits may also be limited if you are part of a controlled group or a single taxpayer agreement. The claim must specify the amount of state tax included in the purchase price paid for lost, non-marketable or condemned beverages, and contain a certification, under penalty of perjury, that such amount has not and will not be compensated by insurance or otherwise. Any wholesaler of distilled spirits can apply to the board for permission to prepay the excise tax on distilled spirits on their inventory of distilled spirits available on the first day of any calendar month and, subsequently, for permission to pay the excise tax that applies to sales of distilled spirits based on their subsequent purchases and purchases of distilled spirits. The common administrative provisions for excise tax programs have been consolidated in Chapter 9.9 of the Excise Tax Administration.

Glenna Penrod
Glenna Penrod

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