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 1754, 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.