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.