Regulatory Reporting (Excise Tax)
The Missouri Division of Alcohol and Tobacco Control is responsible for the collection of state revenue derived from alcoholic beverage excise taxes and license fees.
Excise tax rates through December 31, 2025, which includes the January 2026 report for the December reporting period, are: Liquor - $2.00 per gallon; Wine - $.42 per gallon; and Beer Products - $.06 per gallon.
Beginning on January 1, 2026, a new excise tax rate for malt liquors (beer products) manufactured in an American brewery takes effect, while the excise tax rate on foreign import malt liquors remains unchanged. (see RSMo. 311.520) As a result, the excise tax rates beginning with the February 2026 report for the January reporting period are: Liquor - $2.00 per gallon; Wine - $.42 per gallon; Foreign Import Malt Liquor - $.06 per gallon; and American Brewery Malt Liquor - $.02 per gallon.
Reports and payment of excise taxes are due monthly, pursuant to Section 311.553, RSMo, and 11 CSR 70-2.090 and 70-2.100.
If you have any questions concerning alcoholic beverage regulatory reporting please email Kim Stegeman at kim.stegeman@dps.mo.gov or call (573) 751-5446; email Katie Lenz at katie.lenz@dps.mo.gov or call (573) 751-4073.
Manufacturer/Solicitor/Wholesaler - Monthly Regulatory Reporting (Excise Tax)
Regulatory Reporting Instructions for Malt Tax Changes
All Manufacturer, Solicitor, and/or Wholesaler licensees in the state of Missouri are required to submit monthly reports electronically to the state by the 15th of the following month. Excise taxes are paid by the licensee who registers the product with the state. Please note that even if no shipments have been made or received, you must submit a monthly report.
Amended Reporting
If you have submitted a regulatory report on the ALCMS- Customer Portal for a tax period and need to make changes to your submission such as license number, invoice number, alcohol type, gallons, inventory balances, etc., you may modify/amend your report. A Report Modification option is available if it’s before the due date of the 15th and an Amend Report option is available if it’s after the due date of the 15th. If your amendment leaves a negative balance, you may request a credit through the credit request option.
Application for Credit of Missouri Excise Tax
All excise tax credit requests must be submitted electronically on the ALCMS- Customer Portal within 90 days of original invoice date. Credits are not issued for products that are transferred to a wholesaler in another state (11 CSR 70-2.150). To request a credit, an amendment must first be completed giving a negative balance on the report. Once you have a negative balance, the credit request option will be available. If the application has been approved a credit will be issued to your account for use on a future report.
Wine Direct Shippers - Tax Reporting
All Wine Direct Shipper licensees in the state of Missouri are required to submit annual shipment reports electronically to the state on or before 11:59 p.m. CST on January 31st of each calendar year for shipments made directly to consumers the preceding year. Please note that even if no shipments have been made, you are required to submit an annual report.
Alcohol Carrier Annual Reporting
Carriers delivering shipments of wine must apply for and be licensed with the Division of Alcohol and Tobacco Control before making any deliveries of wine to consumers. All alcohol carrier licensees shall keep records of wine shipped which include the license number and name of the winery or retailer, quantity of wine shipped, recipient's name and address, tracking number, and an electronic or paper form of signature from the recipient of the wine.