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 and pay
All liquor retailers must file and pay the Drink Excise Tax Report electronically on MyDORWAY.
Due date
The Liquor by the Drink Excise Tax Report must be filed within 20 days from close of each month
