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 BEER AND WINE TAX (BWT)

BWT - 1	What is Idaho's beer tax rate? The beer tax rate is 15 cents per gallon. Contact us if you need more information. Return to Questions
BWT - 2	What is Idaho's wine tax rate? The wine tax rate is 45 cents per gallon. Contact us if you need more information. Return to Questions
BWT - 3	When is a winery considered a “direct shipper”? A winery is considered a direct shipper when it ships wine directly to a resident’s home.  A direct shipper must meet certain requirements. Contact us if you need more information. Return to Questions
BWT - 4	Who’s required to have an Idaho Wine Tax Permit? Any business that sells wine at wholesale in Idaho must have a wine tax permit and file monthly wine tax returns. All direct shippers of wine must have a wine tax permit and file monthly wine tax returns.  (See FAQ BWT-3 for definition of direct shipper.) Any business that sells “strong beer”-- beer that contains more than 4 percent of alcohol by weight-- must have a wine tax permit and file monthly wine tax returns. Contact us if you need more information. Return to Questions
BWT -5	Who’s required to have an Idaho Beer Tax Permit? Any business that sells beer at wholesale in Idaho must have a beer tax permit and file monthly beer tax returns. Beer containing more than 4 percent of alcohol by weight is considered "strong beer" and is taxed as wine.  If your business sells strong beer, you must have a wine tax permit. Contact us if you need more information. Return to Questions
BWT - 6	How do I apply for a beer or wine tax permit? Use Form BWA to apply for an Idaho beer or wine tax permit. Neither permit is transferable. If you have questions about beer or wine tax, call Taxpayer Services at (208) 334-7660 in the Boise area or (800) 972-7660 toll free. You can download Form BWA and mail the application to the Idaho State Tax Commission, Attn: Account Registration, PO Box 36, Boise ID 83722-3220 or fax it to (208) 334-5364. You should receive your permit within four weeks. Contact us if you need more information. Return to Questions
BWT - 7	Which agencies regulate beer and wine in Idaho? 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 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. Contact us if you need more information. Return to Questions
BWT - 8	If I order wine to be delivered directly to my home, what taxes are due? If you haven’t paid Idaho sales tax on the purchase of the wine, you owe use tax.  If you’re not sure whether you’ve been charged sales tax, check your invoice. The business that ships the wine to your home should pay any wine taxes that are due. Contact us if you need more information. Return to Questions
BWT - 9	I’m in the military and have been stationed overseas.  I want to bring wine into the U.S.  What taxes are due? If you haven’t paid Idaho sales tax on the purchase of the wine, you owe use tax Contact us if you need more information. Return to Questions