Beer Tax
Any business that sells beer at wholesale in Idaho must have a beer tax permit and file monthly beer tax returns. Beer containing more than 4% of alcohol by weight is considered “strong beer” and is taxed as wine. If your business sells strong beer, you must have a wine tax permit.
Tax rate
The beer tax rate is 15 cents per gallon. The Idaho beer tax began in 1935 and has changed as follows:
| Year | Rate per gallon | Rate per barrel (31 gallons) |
|---|---|---|
| 1961 | $.15 gallon | $4.65 |
| 1949 | $.10 gallon | $3.10 |
| 1935 | $.05 gallon | $1.55 |
Forms/publications
- BR1601, Idaho Beer Wholesalers Report of Beer Purchases
- BR1602, Idaho Beer Wholesalers and Breweries Report of Sales/Transfer to Idaho Wholesalers
- WB-403, Request Beer/Wine Destruction
- Beer Tax Bond
- Full list of beer tax forms and all required schedules »
Filing
The Form 1650, Idaho Beer Wholesalers and Breweries Tax Return, is due on the 15th of the month following the tax period (e.g. October's return is due November 15). Personalized copies of Form 1650 are mailed to account owners and aren’t available on our website. If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334-7660 in the Boise area or (800) 972-7660 toll free. Form 1650 instructions and all required schedules are on this website.
Apply for a beer tax permit
Use Form BWA to apply for an Idaho beer or wine tax permit. Neither permit is transferable. You can download Form BWA and mail the application to the Idaho State Tax Commission, Attn: Permit Accounting Services, PO Box 36, Boise ID 83722-3220 or fax it to (208) 334-7560. You should receive your permit within four weeks.
Laws and rules
- Beer Tax Law Chapter 10: Beer
- Beer Tax Rules [PDF]
- Any proposed or temporary rules can be seen through this search page. (Choose "Beer" in the dropdown menu.)
Beer regulation, tax collection, and enforcement
The Idaho State Tax Commission collects and enforces beer and wine taxes. The Alcohol Beverage Control Bureau of the Idaho State Police ensures that all establishments selling or producing beer and wine are properly licensed and conform to the law. The Idaho Department of Health and Welfare regulates retail sales of beer and wine in Idaho. Most counties require a permit from their recorder's office. Cities will require a license from their clerk's office. The United States Department of the Treasury also regulates alcohol in Idaho.
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