The state supervisor of the Missouri Division of Alcohol and Tobacco Control must approve all credits. Therefore credits cannot be automatically taken on your monthly excise tax reports.

All credits are required to be reported on our Application for Credit of Missouri Excise Tax. This application must be completed and the required documentation must be attached and submitted to the Division of Alcohol and Tobacco Control within 90 days of original invoice date. If credit is approved, the amount will be entered in the ATC Online System. You will receive an email notification that the credit amount has been applied to your account for the next applicable tax period.

Application for Credit of Missouri Excise Tax

  • Complete name and address as licensed with the state of Missouri.
  • Original Invoice Number: Enter original invoice number that the product was shipped on and attach a copy of invoice.
  • Credit Invoice Number: Enter credit invoice number and attach a copy.
  • Description of Liquor: Check appropriate box for what type of product credit is for.
  • Number of Gallons: List number of gallons credit is for.
  • Amount of Credit: List amount of credit requesting (must be over $10.00).
  • Month/Year Tax Paid: List month and year that taxes were paid on the original invoice.
  • Explanation For Credit: Give detailed description of why credit was given.
  • Signature of preparer is required.