FAQs: Manufacturers, Wholesalers, Solicitors
Answers to frequently asked questions for Manufacturers, Wholesalers and Solicitors:
Please visit the division’s Website for information on Primary American Source of Supply and Brand Label Registration.
The Solicitor Product List with Assigned Wholesaler - Data Only is a report that lists all products registered by a specific solicitor and who has been appointed as a wholesaler for the product. This listing can be found on our website under the Reports link under Active License Reports.
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.
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://s1.sos.mo.gov/cmsimages/adrules/csr/current/11csr/11c70-2.pdf
Missouri General Assembly: Franchise Statutes: Sections 407.400, 407.405 & 407.413 RSMo.
Missouri General Assembly: Franchise Statutes: Sections 407.400, 407.405 & 407.413 RSMo.
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.
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.
You are not required to pay taxes on samples/donations unless there is a charge involved.
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.
Excise tax payments can be submitted online. See Excise Taxes.
Cider is fruit based and should be reported as wine.
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.
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 Charlene Mitchem or call (573) 751-5452. 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.
Out of state Direct Wine Shipper licensees can ship wine directly to consumers. Shipments must be made through a licensed alcohol carrier.
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 and Checklist for In-State Solicitor License or an Application and Checklist for Out-State Solicitor License or an Application and Checklist for Domestic Winery License or an Application and Checklist for Microbrewery License or an Application and Checklist for Manufacturer - Solicitor License to apply for a liquor license to sell to a Missouri Wholesaler. In addition, you must register your product labels electronically using the ATC Online System.