Records and Reporting continued

 

 

A holder of a brewpub license shall make a monthly report of all beer manufactured, brewed and disposed of to the commission on forms prescribed by the administrator.

  • Report C-234 shall be filed by the 15th day of each month for the preceding calendar month's production. Reports are required to be filed even if no business was conducted.
  • Brewing logs reflecting dates, quantities, description and class of beer products manufactured or brewed must be maintained to support gallonage reported.
  • Taxation is based on the gallonage rate of inventory depleted from inventory on a monthly basis. Beer is taxed at the rate of $4.50 per gallon;
  • Tax Discount – If tax report C-234 is filed and taxes paid by the 15th of the month following the calendar month for which the report is filed, a 2% discount may be deducted from the gross taxes due.

The holder of a brewpub license is subject to being audited for tax and regulatory issues and all records related to production, inventories, exemptions claimed, promotional activities and sales must be maintained for a minimum of two years.

 

 

C-234.JPG