Idaho State Tax Commission

Beer Tax

tax.idaho.gov/beer

Breweries and any other businesses located in Idaho that sell beer at wholesale must have a beer tax permit and file beer tax returns. Beer containing 5% or less alcohol by volume is reported on Form 1650, Beer Wholesalers, Breweries, and Direct Shippers Tax Return.

Any beer over 5% alcohol by volume is a strong beer. Strong beer sellers must have a wine tax permit and report on Form 1754, Distributors, Wholesalers, Wineries, Direct Shippers, and Strong Beer Breweries Tax Return. See the Wine Tax web guide for more information on reporting and paying strong beer tax.

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

The strong beer tax rate is .45 cents per gallon. The strong beer tax began in 1971 with the current tax rate of .45 cents per gallon or $13.95 per barrel.

Forms/publications

Filing

The Form 1650, Beer Wholesalers, Breweries, and Direct Shippers Tax Return, is due on the 15th of the month following the tax period. 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 calling Taxpayer Services at (208) 334-7660 in the Boise area or toll free at (800) 972-7660. Form 1650 instructions and support 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) 334-7650. 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.

Last updated August 19, 2021

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.