Liquor Sales and Use Tax
Retail sales of spirituous liquor other than mixed
beverages are subject to an 7% combined general rate of tax. The
liquor sales and use tax is to be reported separately to the Department
on the Utility and Liquor Sales and Use Tax Return, Form E-500E.
Information about the filing frequency and due date requirements
can be found in Filing
Frequency and Due Dates. For additional information on spirituous
liquor, refer to Sales
and Use Tax Technical Bulletin 34-23.
Last modified on:
06/30/11 04:35:47 PM