Excise Tax Reporting
The Missouri Division of Alcohol and Tobacco Control is responsible for the collection of state revenue derived from alcoholic beverage excise taxes and license fees.
Excise tax rates are: Liquor - $2.00 per gallon; Wine - $.42 per gallon; and Beer Products - $.06 per gallon. Reports and payment of excise taxes are due monthly, pursuant to Section 311.553, RSMo, and 11 CSR 70-2.090 and 70-2.100.
If you have any questions concerning alcoholic beverage excise tax reporting please contact Charlene Mitchem at (573) 751-5452 or [email protected].
Manufacturer/Solicitor/Wholesaler - Monthly Excise Tax Reporting
All Manufacturer, Solicitor, and/or Wholesaler licensees in the state of Missouri are required to submit monthly excise tax reports electronically to the state by the 15th of the following month. Excise taxes are paid by the licensee who registers the product with the state. Please note that even if no shipments have been made or received, you must submit a monthly excise tax report. The ATC Online System link is https://apps1.mo.gov/atclicense/.
Application for Credit of Missouri Excise Tax
All credits must be reported on the Application for Credit of Missouri Excise Tax. Attach the original invoice and the credit memo issued by the supplier to the application. After the application has been approved, a credit memo will be issued for use on a future report. Credits are not issued for products that are transferred to a wholesaler in another state (11 CSR 70-2.150).
If you have submitted an electronic payment on the ATC Online System for a tax period and then realized there were errors on your submission, you are required to submit to ATC manual reports using the following forms. Manual reports must be submitted when the report has errors such as reporting the wrong gallons, the wrong alcohol type, incorrectly reported inventory balances, incorrect invoice or license numbers, etc.
- Sales to Wholesaler Dealers
- Outstate Solicitors Monthly Report
- Instate Solicitor Monthly Report
- Missouri Manufacturer Monthly Report
- Received Report
Wine Direct Shippers - Tax Reporting
All Wine Direct Shippers licensees in the state of Missouri are required to submit annual excise tax reports electronically to the state on or before 11:59 p.m. CST on January 31st of each calendar year for shipments made directly to consumers the preceding year. Please note that even if no shipments have been made, you are required to submit an annual excise tax report. The ATC Online System link is https://apps1.mo.gov/atclicense/.
Wine Direct Shippers
Alcohol Carrier Annual Reporting
Carriers delivering shipments of wine must apply for and be licensed with the Division of Alcohol and Tobacco Control before making any deliveries of wine to consumers. All alcohol carrier licensees shall keep records of wine shipped which include the license number and name of the winery or retailer, quantity of wine shipped, recipient's name and address, tracking number, and an electronic or paper form of signature from the recipient of the wine. All Alcohol Carriers are required to submit annual reports postmarked by January 31 of the following year. Please contact Charlene Mitchem at (573) 751-5452 or [email protected] if you need assistance with the reporting format.