Tax Commission

Beer Tax

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.

The Beer Tax rate is as follows:
$13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;
$13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;
$13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;
$13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and
$14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027

Note: Exemptions include:
1) Beer sold to the federal government
2) Exported beer

There is also a credit for taxes already paid on spoiled & destroyed beer that could not be sold that can be claimed by completing paper form – TC-386X