Idaho State Tax Commission

Idaho State Tax Commission

Beer Tax

Breweries and any other businesses located in Idaho that sell beer at wholesale 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:

YearRate per gallonRate 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 toll free at (800) 972-7660. 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 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 safety and sanitation standards for establishments making 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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Last updated Oct. 30, 2014