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.
If you fall under these categories, here’s what you need to know about filing excise tax reports:
- 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.
- Submit your report by logging in to your Alcohol Industry Management System (AIMS) account and looking for the File Excise Tax option on the dashboard for your business entity. You can also mail the original copy to TABC, P.O. Box 13127, Austin, TX 78711-3127.
- AIMS Note: TABC’s Excise Tax reporting function has been updated and is now available for businesses to file their November reports, which are due Dec. 15, 2021. If you have concerns about meeting the Dec. 15 deadline, please email firstname.lastname@example.org.
- 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.
Need help? Contact the TABC Excise Tax Department at (512) 206-3342 or email@example.com.
Important: Filing in AIMS
- Learn about reporting changes on our Beer and Ale Changes page.
- Get more information about logging into AIMS and filing reports by visiting our How To Use AIMS page.
|Class||Tax Rate Per Gallon||Tax Rate Per Container|
|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||-|
The Texas Comptroller of Public Accounts maintains the Mixed Beverage Gross Receipts Tax.