Microbrewery and Brewery - Monthly Excise Tax Reporting
In State Beer Manufacturing
All Microbreweries and Breweries licensed in the state of Missouri must submit monthly excise tax reports using the following forms:
All reports must be postmarked by the 15th of the month following the shipment. When the 15th falls on a weekend or a holiday, the reports must be postmarked by the following working day. Penalty and interest charges are assessed on monthly reports that are postmarked late. Reports must be submitted even if no shipments were made.
If you need additional information, please contact Charlene Mitchem at (573) 751-5452 or Charlene.Mitchem@dps.mo.gov.
Monthly Report Instructions
- Supply all information requested.
- All reports must be legible.
- Proofread all reports, checking license numbers, invoice numbers, and gallonage for completeness and accuracy.
- The top section of all forms must be completed using the company name and address, as licensed with the state of Missouri. Do not report using the DBA name.
Beer Sales to Wholesale Dealers
- Wholesaler License Number: Supply the license number of the Missouri Wholesaler that received the shipment.
- Wholesaler Name: Provide the Missouri Wholesaler name, as licensed with Missouri. Do not report using the DBA name.
- City: Several of the wholesalers have more than one location. It is very important that the correct city be provided for each shipment.
- Invoice Number & Date: Each invoice must be listed individually noting the invoice number and the total gallonage for that invoice. Invoice numbers should only be used once. Submit a copy of every invoice with the report.
- Report all samples.
- Gallons: Report total gallonage shipped. Do not report cases shipped. Do not report credits.
Microbrewery/Beer Manufacturer Report of Taxable Sales
- Enter Package Size Here: Across the top in the boxes provided please list package sizes shipped for example: 1/6 barrel or 12/24 oz.
- To Whom Sold: List the name of the Missouri Wholesaler shipped to and their address.
- Boxes: Enter the number of each package size shipped on each invoice.
- Total Sales: The columns will be automatically totaled. Carry these totals forward to Brewers and Outstate Solicitors' Monthly Report and Tax Computation.
- Section A: Pertains to bulk beer amounts. Line 5 will automatically total.
- Section B: Pertains to bottled beer amounts. Line 9 will automatically total.
- Section C: On Premise Sales: Record in gallons the total number gallons sold to both wholesalers and at your retail location.
Brewers and Outstate Solicitors' Monthly Report and Tax Computation
- Tax on malt liquor is $.06 per gallon.
- Container Size in Ounces: If container size is not listed, please list container size in ounces.
- Containers Per Case: Enter the number of bottles/cans per case.
- Number of Cases Sold: List the number of cases sold and the taxes will be automatically calculated.
- Number of Barrels Sold: List the number of barrels sold and the taxes will be automatically calculated.
- Number Sold Liters/Milliliters: List total number sold. Please note if you have 2/5 liters in a package, multiply the number of packages by two.
- Submit two copies of Brewers and Outstate Solicitors Monthly Report and Tax Computation form.
Application for Credit of Missouri Excise Tax
All credits must be reported on the Application for Credit of Missouri Excise Tax. If the application is approved, a credit memo will be issued for use on a future report. Credits are not issued for products transferred to a wholesaler in another state (Regulation 11 CSR 70-2.150).