Search Category: Beer and Wine Taxes
Beer Tax Forms
Beer Tax Filing and Paying
Due date
The Form 1650, Beer Wholesalers, Breweries, and Direct Shippers Tax Return, and any tax owed are due on the 15th of the month following the tax period (e.g., October’s return is due November 15).
Filing
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
See all available forms, instructions, and schedules related to beer.
Paying
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 Basics
This page shows the tax rates for beer, permits that breweries need, information for out-of-state small breweries, and which agencies breweries might need to contact.
Beer tax rate
The tax rate for beer is $0.15 cents per gallon ($4.65 per 31-gallon barrel).
Idaho taxes beer over 5% alcohol by volume (ABV) at the wine tax rate. The rate for beer over 5% ABV is $0.45 cents per gallon ($13.95 per 31-gallon barrel).
Idaho breweries
Breweries and any other businesses that sell beer containing 5% or less ABV at wholesale in Idaho must have a beer tax permit and file beer tax returns.
Those selling beer containing over 5% ABV must have a wine tax permit and file wine tax returns See the Wine Tax section.
Out-of-state small breweries
As an out-of-state small brewery, you can now get a small brewer’s retail license or a wholesaler license from the Alcohol Beverage Control division of the Idaho State Police and sell beer in Idaho if you do all of these:
- Annually produce fewer than 30,000 total barrels of beer, no matter where you produce them.
- Maintain a warehouse in Idaho.
- Distribute your beer using brewery employees and equipment that the brewery owns or controls.
- Distribute and sell beer that has been unloaded, stored, and maintained for at least one day in an Idaho warehouse that you own and use for your brewery.
- Get an Idaho beer tax permit and file beer tax returns if you sell beer that’s 5% or less ABV.
- Get an Idaho wine tax permit and file wine tax returns if you sell beer over 5% ABV. See the Wine Tax section.
Beer tax administration, regulation, 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
Applying 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 and Paying
Due Date
The Form 1756, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer over 5% Alcohol by Volume Tax Return, and any tax owed are due on the 15th of the month following the tax period.
Filing
Starting in 2025, the wine tax return changed from Form 1754 to Form 1756.
File through TAP. You can get the Form 1756 instructions and all schedules on the Wine Tax Forms page.
Paying
You can pay wine tax online, through the mail, or in person.
- Pay securely online in one of these ways:
- Use your TAP account. Visit TAP availability for the dates you can pay your wine tax.
- Use Quick Pay if you don’t have a TAP account.
- Use any option on our E-Pay page.
- Mail your payment.
- 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 Rate
The Idaho wine tax rate is 45 cents per gallon. It’s remained at this rate since this tax began in 1971.