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 Kim Stegeman at (573) 751-5446 or kim.stegeman@dps.mo.gov or Breann Holliday at (573) 751-4073 or breann.holliday@dps.mo.gov.

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/.

Liquor/Wine/Beer

Application for Credit of Missouri Excise Tax

All excise tax credit requests must be submitted electronically on the ATC Online System. 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).

Amended Reporting

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.

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.

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