Alcoholic beverage wholesaler annual reporting requirements
Resale certificate (ST-120) now required to make tax-exempt sales for resale to alcoholic beverage retailer
You must get a properly completed ST-120, Resale Certificate, when you sell otherwise taxable product for resale (e.g., beer, wine, liquor) to an alcoholic beverage retailer. See the attached alert for additional information.
This filing requirement applies to you if:
- you’re an alcoholic beverage wholesaler licensed by the State Liquor Authority; and
- you sold an alcoholic beverage during the period covered by the return without collecting sales tax (other than a sale made to an exempt organization or to another alcoholic beverage wholesaler whose license does not permit it to make retail sales of alcoholic beverages).
NOTE: Businesses operating under a Farm Brewery license or a Farm Winery license and/or a Farm Distillery license issued under the Alcoholic Beverage Control Law are excluded from this annual reporting requirement.
You need to tell us each filing period if you have no reportable transactions and don't need to file
After logging into your online services account, select Annual Beer, Wine, & Liquor Wholesalers Transactional Information and check the box that indicates that you have no reportable transactions. You may need to create an online services account if you don't already have one.
When to file
Filing periods and due dates
|Filing period||Return due date|
|March 1 - February 28 (29)||March 20|
Subsequent annual filing requirement: After the first two filing periods and due dates, your annual information return is due by March 20 of each year. The annual return will cover March 1 of the previous year through February 28(29) of the current year.
What you must report on your return
You must report specific information, such as the identity of and sales made to each vendor. For example, you must include the name of each vendor to whom you sold an alcoholic beverage without collecting sales tax and the total monthly sales amounts for sales of alcoholic beverages to each vendor. For a complete list of the information that you must report, see TSB-M-09(10)S, New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers.
How to file
- Download and complete the Excel spreadsheet.
- If you are using the MS Excel spreadsheet template provided by the Department, enter your data into the spreadsheet and select save as .CSV (comma delimited) file. Do not remove any existing text in the spreadsheet.
- If you are not using the MS Excel spreadsheet template, follow the column requirements stated in the file formatting document above. Create a data file with data only. Do not include the header row. Your data must be in a comma delimited format. If commas are contained within a column, surround the column with double quotes.
- Acceptable file extensions include .CSV, .TXT, or .DEL
- Create a business Online Services account (if you have not already done so). Once registered, login and select Annual Beer, Wine, & Liquor Wholesalers Transactional Information, and follow the directions to upload your spreadsheet.
- You can submit a replacement spreadsheet if you’d like to correct an error in the original uploaded file. You must submit the replacement file before the filing deadline to avoid a penalty.
Vendor notification requirement
In addition to filing the information return, you’re required to provide a statement to each vendor that shows the information that you reported for that vendor on the return. See page 2 of TSB-M-09(10)S for more details.
|Failure to provide the required information or true and correct information on your return||$500 penalty for 10 or fewer failures and a $50 penalty for each additional failure in excess of 10|
|Failure to notify each vendor about the statement you made on the information return about them|
|Failure to file the information return on time||$500 to $2000 penalty|
For more information
- See TSB-M-09(10)S, New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers.
- See TSB-M-09(10.1)S, Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers
- See TSB-M-12 (11)S, Farm Wineries and Farm Distilleries Excluded from Filing Annual Sax Tax Information Returns
- See TSB-M-12(12)S, Creation of Farm Brewery License and the Exclusion From Filing a Sales Tax Information Return
- See TSB-M-15(5)S, Sales and Use Tax Exemption for Solar-Generated Electricity Sold Under a Solar Power Purchase Agreement
- See TSB-M-15(6)S, Certain Breweries Excluded from Filing Annual Sales Tax Information Return
- See TSB-M-16(1)S, Certain Wineries Excluded from Filing Annual Sales Tax Information Return
- Information for alcoholic beverage retailers
- Contact the Sales Tax Information Center