Spirits retailers (grocery stores, etc.) sell spirits in the original container for off-premises consumption. They must report spirits sales tax and spirits liter tax electronically on E-file, the Department's online tax reporting system.
Spirits in the original container sold to consumers are reported under the retailing business and occupation (B&O) tax classification and under the Retail Sales tax classification. Retailers can take a Sales of Spirits deduction on the retail sales tax page so they don't pay retail sales tax on spirits sales.
Spirits sold to on-premises licensees are reported under the wholesaling B&O tax classification.
Spirits sales by dollar amount and by volume (liter) are also reported on the Other & Quantity page of E-file. (See image below.)