Skip to main content
How spirits taxes apply to each spirits license
Use this list to determine whether a spirits licensee purchasing spirits in the original container is exempt from spirits tax or owes spirits tax at the lower rate. You must keep documentation from each purchaser proving that the spirits taxes were collected appropriately.
Lower rates:
- Spirits sales tax: 13.7 percent
- Spirits liter tax: 2.4408 per liter
| BLS license name | License look-up name | Spirits tax purchases |
|---|---|---|
| CATERER'S DUPLICATE | Caterer's Duplicate | Lower Rates |
| CATERING | Liquor for Catering | Lower Rates |
| CHEMIST DISTILLER | Non Retail Liquor License | Exempt |
| CLS SPIRITS RETAILER | CLS Spirits Retailer | Exempt |
| CRAFT DISTILLERY | Craft Distillery | Exempt |
| DISTILL / RECTIFY | Non Retail Liquor License | Exempt |
| FRUIT AND/OR WINE DISTILLERY | Fruit and/or Wine Distillery | Exempt |
| INTERSTATE COMMON CARRIER | Liquor Service License | Exempt |
| HOTEL LICENSE | Hotel License - Liquor | Lower Rates |
| MANUFACTURER - LIQUOR | Liquor Manufacturer | Exempt |
| MOTEL | Motel | Lower Rates |
| NIGHTCLUB | Nightclub - Liquor | Lower Rates |
| NON-CLUB EVENT | Private Club Catering | Lower Rates |
| OFF PREMISES | Liquor Sales for Off Premises Permitted | Exempt |
| SLS SPIRITS RETAILER | SLS Spirits Retailer | Exempt |
| SPIRITS DISTRIBUTOR | Spirits Distributor | Exempt |
| SPIRITS RETAILER | Spirits Retailer | Exempt |
| SPIRITS/BR/WN REST AIRPORT BAR | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST CONVENTION CTR + | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST LOUNGE | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST LOUNGE + SEAS | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST NONPUBLIC | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST SERVICE BAR | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST SERVICE BAR SEAS | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST SHIP/LNGE SEAS | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN REST SHIP/LOUNGE | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN/REST CONVENTION CTR - | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN/REST LOUNGE - SEAS | Spirits/Beer/Wine Service | Lower Rates |
| SPIRITS/BR/WN/THEATER | Spirits/Beer/Wine Theater | Lower Rates |
| SPORTS ENTERTAINMENT FACILITY | Spirits/ Beer/Wine Sports Concessionaire | Lower Rates |
| VIP AIRPORT LOUNGE SERVICE BAR | VIP Airport Lounge Service Bar | Lower Rates |
Updated August 14, 2013