Spirituous Liquor

Retail sales of spirituous liquor other than mixed beverages are subject to the 7.00% combined general rate of sales and use tax. Gross receipts derived from the sale of spirituous liquor and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Utility and Liquor Sales and Use Tax Return.

Additional Information for Spirituous Liquor