Excise Tax Reporting
In State Shipping Wine Directly to Consumers
All licensed Wine Direct Shippers located in the state of Missouri are required to submit an annual excise tax report using the following forms:
All reports must be postmarked by January 31 of each year. When the 31st falls on a weekend or holiday, the reports must be postmarked by the following working day. Penalty and interest charges are assessed on reports that are postmarked late. Reports must be submitted even if no shipments are made.
If you need additional information, please contact Charlene Mitchem at (573) 751-5452 or Charlene.Mitchem@dps.mo.gov.
Report Instructions
- All information on the reports is required and reports will be returned if not complete.
- All reports must be legible.
- Proofread all reports for completeness and accuracy.
- The top section of both forms must be completed with your company name and address, as licensed with the state of Missouri. Do not use your DBA name.
Sales to Missouri Residents By Wine Direct Shipper
- Sold To: Name and address of person who paid for the shipment.
- Shipped To: Name and address of person who received the product in Missouri.
- Date of Shipment and Invoice Number: List each shipment separately with total gallonage for that shipment only. Missouri only allows two cases per month to be shipped to an individual.
- Number of Gallons: List gallons shipped.
- Courier Name: Name of the company you used to ship the wine (example UPS or FEDEX).
- Courier's Missouri License Number: UPS (#170979), FEDEX Ground (#168217), FEDEX (#168093).
- Tracking Identification Number: Tracking number from shipping company. This is required.
- Due January 31 each year.
Manufacturers Monthly Report and Tax Computation
- Taxes must be paid on all wine direct shipments and should be included in your monthly sales on your Form MANU that is submitted each month.
- Due monthly by the 15th of each month.