Summary:
This Excise Tax is imposed on the gross proceeds of a liquor sale by a liquor retailer to a customer for on premise consumption. The Liquor by the Drink tax rate is 5% in addition to Sales Tax, Local Option Tax, and Hospitality Tax. The tax is paid monthly and there are NO EXEMPTIONS. Every person subject to the tax is required to file a Liquor by the Drink Excise Tax Report (L-2172).
How to File:
All liquor retailers must file and pay the Drink Excise Tax Report electronically on MyDORWAY.
Due Dates:
The Liquor by the Drink Excise Tax Report must be filed within 20 days from close of each month
