Search Category: Beer and Wine Taxes
Beer Tax Forms
Beer Tax Payments
You can pay your beer tax in one of these ways:
- Include payment when mailing your Form 1650.
- Pay securely online with an electronic payment:
- You can use your Taxpayer Access Point (TAP) account. Visit TAP availability for the dates you can pay your beer tax.
- You can use Quick Pay if you don’t have a TAP account.
- You can use any of the options on our E-Pay page.
- Pay in person at any of our offices. Visit our Office Hours and Locations page.
We recommend you don’t leave cash in a drop box.
Beer Tax Filing
Due date
The Form 1650, Idaho Beer Tax Return for Wholesalers and Breweries, is due on the 15th of the month following the tax period (e.g., October’s return is due November 15).
Form 1650
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 – Beer Wholesalers, Breweries, and Direct Shippers Tax Return
All forms and schedules
Beer 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 |
The tax rate for beer over 5% ABV is .45 cents per gallon. The tax for beer over 5% ABV tax began in 1971 with the current tax rate of .45 cents per gallon or $13.95 per barrel.
Beer Tax Guide
Breweries and any other businesses located in Idaho that sell beer at wholesale must have a beer tax permit and file beer tax returns. Report beer containing 5% or less alcohol by volume (ABV) on Form 1650, Beer Wholesalers, Breweries, and Direct Shippers Tax Return.
Sellers of beer containing over 5% ABV must have a wine tax permit and report on Form 1756, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer Over 5% Alcohol by Volume Tax Return. See the Wine Tax guide for more information about reporting and paying tax on beer over 5% ABV.
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.
Wine Tax Laws and Rules
- Idaho Code Title 23, Chapter 13 — County Option Kitchen and Table Wine Act
- Beer and Wine Tax Rules
- Product Taxes Rules Committee
- Decisions: Beer or wine
Wine Tax Forms
Apply for a Wine Tax Permit
Use Form BWA to apply for an Idaho beer or wine tax permit. Neither permit is transferable.
Form BWA – Idaho Beer and Wine Tax Permit Application
You can fax it to (208) 334-7650 or mail the application to:
Idaho State Tax Commission
Attn: Permit Accounting Services
PO Box 36
Boise ID 83722-3220
You should receive your permit within four weeks.
Wine Tax Payments
Payment Options
- Include payment when mailing your Form 1756.
- Pay securely online with an electronic payment:
- You can use your Taxpayer Access Point (TAP) account. Visit TAP availability for the dates you can pay your wine tax.
- You can use Quick Pay if you don’t have a TAP account.
- You can use any of the options on our E-Pay page.
- Pay in person at any of our offices. Visit our Office Hours and Locations page.
We recommend you don’t leave cash in a drop box.
Wine Tax Filing
Due Date
The Form 1756, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer over 5% Alcohol by Volume Tax Return, is due on the 15th of the month following the tax period.
Form 1756
Starting in 2025, the wine tax return changed from Form 1754 to Form 1756.
Personalized copies of Form 1756 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.
All forms and schedules
Form 1756 instructions and all required schedules are on this website.