Domestic Winery & Manufacturer - Monthly Excise Tax Reporting

In State Spirits and Wine Manufacturing

All Domestic Wineries and Manufacturers licensed in the state of Missouri are required to submit monthly excise tax reports using the following forms:

• Manufacturers Monthly Report and Tax Computation
• Manufacturer Monthly Report of Inventory
• Contract Bottling Form

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 sales 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.
• Provide the company name and address, as licensed with the state of Missouri. Do not report using a DBA name.
• All reports must be legible.
• Proofread the report, checking license numbers, invoice numbers and gallonage for completeness and accuracy.

Manufacturer Monthly Report of Inventory

• Section A: Report the amounts requested for each line in gallons.
• Section B: Alcohol Liquors Received Untaxed - Report liquor and/or wine received from the contract bottler in gallons only.
• Section C: Exemptions - Report outstate sales, tastings on premises, family use and breakage of bottles in this section.
• Section D: Sales to Wholesale Dealers - Report all sales to wholesalers. A licensed manufacturer that is also licensed as a wholesaler must report transfers of product to their wholesale license before it can be sold at retail.

Manufacturers Monthly Report and Tax Computation

• Enter amounts in gallons on lines 1, 2 and 3 and the total will automatically calculate on line 4.
• Enter amounts in gallons on lines 5 & 6 and the total amount sold will automatically calculate on line 7.
• The tax amount due line will be automatically calculated.
• The amount on line 5 - Total Untaxed Bottled Spirituous and/or Wine on Hand at the end of the month will be the Wine on Hand at the beginning of the month on the following month's report.
• Submit two copies of the Manufacturers Monthly Report and Tax Computation form to the Division of Alcohol and Tobacco Control..

Contract Bottling Form

• Supply all information requested.
• All reports must be legible.
• The top section of the form must be completed using the company name and address, as licensed with the state of Missouri. Do not use the DBA name.
• Report the date bulk wine was received, the company name and address from whom the bulk wine was received, the number of gallons received in bulk and the name of the alcoholic product to be bottled.
• Upon completing the bottling process, you will report the date bottled product was returned, the company name and address to whom the bottled product was returned to, the number of gallons returned and the name of the alcoholic product that was returned.
• Proofread the report for completeness and accuracy.