Alcohol Excise Taxes
In Texas, alcoholic beverage manufacturers and distributors are required to file a monthly excise tax report. In general, the distributor pays the excise tax when selling products to a retailer. But certain manufacturers have the authority to sell beverages directly to consumers and retailers. When that happens, the manufacturer pays for the excise tax.
You must file each report on or before the 15th day of the month following each reporting period. File a report even if you did not conduct any business and keep a copy of each report for four years.
File in AIMS
Follow the steps below to get started with filing an excise tax report in AIMS:
- Open either Google Chrome or Microsoft Edge on your device.
- Log in to AIMS.
- Click on your business entity.
- Under Available Actions, click the File excise tax tile.
There are two ways to submit your excise tax report using AIMS:
- File upload is preferred for businesses that have a high volume to report. This option allows you to upload spreadsheets (.csv). You will download the template files, enter information in the provided fields, and upload the completed spreadsheets.
- Online filing is preferred for businesses with little volume to report, or if no business was conducted during the reporting period. This option has you enter each piece of data through an online form. For most licenses, the button for this option will read "Online filing." However, if you hold any of the following licenses, the online filing button will say:
- "File a Non-Resident Seller's report" for Nonresident Seller's Permit (S).
- "File a Non-Resident Brewer's report" for Nonresident Brewer's License (BN).
- "File a carrier report" for Carrier's Permit (C).
- "File a warehouse report" for Bonded Warehouse Permit (J/JD).
File by Mail
You can also mail the original copy of your excise tax report to TABC, P.O. Box 13127, Austin, TX 78711-3127.
If payment is due, you can mail a cashier’s check, money order or company check payable to the Texas Comptroller of Public Accounts along with the report. The postmark date will serve as proof of timely filing.
Tax Rates
| Class | Tax Rate Per Gallon | Tax Rate Per Container |
|---|
| Distilled spirits | $2.40 | - |
| Distilled spirit 20 mL-60 mL containers (miniatures) | - | $0.05 |
| Low wine (14% ABV and lower) | $0.204 | - |
| High wine (more than 14% ABV) | $0.408 | - |
| Sparkling wine | $0.516 | - |
| Malt beverage | $0.193548 | - |
The Texas Comptroller of Public Accounts maintains the Mixed Beverage Gross Receipts Tax.
Need help?
Contact TABC Excise Tax at (512) 206-3342 or excise.tax@tabc.texas.gov.
