Liquor-by-the-Drink Tax


With a few exceptions, if you sell at retail alcoholic beverages, wine, and high alcohol content beer for consumption on the premises, you must pay the Liquor-by-the-Drink Tax on the gross sales of those beverages.  The tax should be collected from the consumer of the beverage.

Liquor-by-the-drink licensees may offer drive-through, pickup, carryout, and delivery orders of alcoholic beverages for consumption off the premises until July 1, 2023. The 15% liquor-by-the-drink tax should be collected on these off premises sales.