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.
Sellers of beer containing over 5% alcohol by volume (ABV) must have a wine tax permit and report on Form 1754, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer Over 5% Alcohol by Volume Tax Return. See the Wine Tax web guide for more information on 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.