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Spirits retailers (grocery stores, etc.) sell spirits in the original container for off-premises consumption. They must report spirits sales tax and spirits liter tax electronically on E-file, the Department's online tax reporting system.

Spirits in the original container sold to consumers are reported under the retailing business and occupation (B&O) tax classification and under the Retail Sales tax classification. Retailers can take a Sales of Spirits deduction on the retail sales tax page so they don't pay retail sales tax on spirits sales.

Spirits sold to on-premises licensees are reported under the wholesaling B&O tax classification.

Spirits sales by dollar amount and by volume (liter) are also reported on the Other & Quantity page of E-file. (See image below.)

efile screenshot