| Filing frequency: | Monthly; must be filed electronically through Taxpayer Access Point |
|---|---|
| Filing due: | Last day of following month |
| Payment frequency: | Monthly |
| Payment due: | Last day of following month |
| Forms: | TC-386, TC-730 |
| Statutes: | ยง59-15 |
| Revenue: | Used for alcoholic beverage enforcement, treatment, and education |
| Information: | Beer and heavy beer brewers, importers and distributors must file monthly reports. The brewer, importer or distributor first owning the beer in the state pays the tax imposed on beer manufactured or imported into the state for sale, use or distribution. |