FAQs: Manufacturers, Wholesalers, Solicitors

Answers to frequently asked questions for Manufacturers, Wholesalers and Solicitors:

What is required to register a brand label in Missouri?
Please visit the division’s Website for information on Primary American Source of Supply and Brand Label Registration.
Where can I find all products registered online?
ATC does not have an online listing of products currently registered in Missouri. We expect to offer an online listing in the future. Continue to check the Website. If you need specific information on a product, please email Debbie Nichols or call (573) 751-4073.
Is price posting required?
Price posting to the state is no longer required. However, any Wholesaler licensed to sell intoxicating liquor or wine must make available to retailers information regarding all products which are available for sale in the next month. Wholesalers may not sell products below cost unless declaring them as closeouts the previous month. The pricing statutes are provided in Sections 311.332 through 311.338, RSMo.
How do I add, transfer or remove a Wholesaler?
Regulation 11 CSR 70-2.270 pertains to adding, transferring or removing a Wholesaler. Please be aware that Missouri is a franchise state and franchise laws are under the jurisdiction of the Attorney General's Office. Once the Division of Alcohol and Tobacco Control has received a letter appointing, adding or removing a Wholesaler, and can tell from the letter that all Wholesalers involved have been notified (in accordance with Regulation 11 CSR 70-2.270(6)), you have met the requirements of the Liquor Control Law. The regulations can be found at http://www.sos.mo.gov/adrules/csr/current/11csr/11c70-2.pdf
Missouri General Assembly: Franchise Statutes: Sections 407.400, 407.405 & 407.413 RSMo.
What is the state excise tax on liquor, wine and beer?
The excise tax on spirituous liquor, including brandy, rum, whiskey and gin is $2 per gallon; the excise tax on wine is $.42 per gallon; and the excise tax on beer is $.06 per gallon.
Who is required to pay the excise tax?
The Primary American Source of the product pays the excise tax. That is, the Solicitor or Manufacturer is required to pay the excise taxes. See Excise Taxes.
Are excise taxes required to be paid on samples/donations?
You are required to pay taxes on all samples and donations.
How do we report a credit on our excise taxes?
Credits are reported on the Application for Credit of Missouri Excise Tax form and must be approved by ATC's state supervisor. Do not report any credit on monthly forms. After the Application for Credit of Missouri Excise Tax is approved, a credit memo will be issued and mailed to you. The credit memo may be applied to your next report of taxes due by attaching a copy of the credit memo to your monthly tax reports. The credit memo must be used within 90 days of issuance.
Can we pay our taxes online?
Payment can only be made in the form of a company check, cashier's check or money order mailed to the Division of Alcohol and Tobacco Control.
How do we report cider?
If cider is fruit based, it is reported as a wine. If cider is malt based, it is reported as beer.
How many gallons of liquor may I bring into Missouri for personal use when returning from overseas military service?
Section 311.580.2, RSMo prohibits any person from possessing any intoxicating liquor in excess of five gallons (i.e., 25 bottles, 750 ml) that has not been inspected, labeled and taxed by the ATC state supervisor. This five gallon exception is tax free and no permit is needed to bring this amount of intoxicating liquor back to Missouri.
Do I need a Transporter's license?
Carriers regulated by the Public Service Commission need not apply for a Transporter’s license. If you are not a common carrier licensed with the Public Service Commission and want to transport intoxicating liquor, you will need to obtain a transportation license (Section 311.420) from the Division of Alcohol and Tobacco Control. For information on a Transporter's license, please email Diane Markway or call (573) 751-5444. No Transporter license is required of any person already licensed by the state supervisor of the Division of Alcohol and Tobacco Control and whose licensed premises are located in the state of Missouri.
Can out of state wine shipments be made directly to consumers?
Out of state Direct Wine Shipper licensees can ship wine directly to consumers. Shipments must be made through a licensed alcohol carrier.
What is required to sell alcoholic products to a Missouri Wholesaler?
Manufacturers and Solicitors may sell alcoholic products to Missouri Wholesalers if they apply for and receive a Solicitor or a Manufacturer license. Complete and submit an Application for Solicitor or an Application for a Manufacturer to apply for a liquor license to sell to a Missouri Wholesaler. In addition, you must register your product labels by submitting the Application for Primary American Source of Supply.