Search Category: Beer and Wine Taxes
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.
Beer and Wine Taxes
Wine Tax Basics Guide
Several types of businesses must have a wine tax permit and file monthly tax returns. They include:
- Wineries and any other businesses located in Idaho that sell wine at wholesale
- Wineries that ship wine directly to Idaho residents
- Idaho businesses that sell beer over 5% ABV (Alcohol By Volume)
Direct Shippers
A winery is considered a direct shipper when it ships wine directly to a resident’s home. A direct shipper must meet certain requirements. All direct shippers of wine must have a wine tax permit and file monthly wine tax returns.
Wine 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
Several types of businesses must have a wine tax permit and file monthly tax returns, including Idaho businesses that sell beer over 5% ABV (Alcohol By Volume).
Beer
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.