Beer Tax

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: §59-15
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.