Alcohol Excise Tax FAQs

It’s a tax assessed on the “first sale” of alcohol in Texas. See Texas Alcoholic Beverage Code, Sections 201.02 and 203.02.

It’s the sale of alcoholic beverages from the manufacturer, wholesaler or distributor to a retail establishment — or when sold by the manufacturer to the consumer. Only authorized manufacturers can sell products directly to retailers or consumers. 

Texas manufacturers and wholesalers/distributors are responsible for paying excise taxes. Holders of an Out-of-State Winery Direct Shipper’s Permit (DS) must also pay excise taxes.

Two years.

See the Tax Rates chart on our Excise Tax page. 

Contact TABC Excise Tax at (512) 206-3342 or excise.tax@tabc.texas.gov.

The following license and permit holders must submit excise tax reports:

• Brewpub License (BP) – subordinate of a Mixed Beverage Permit (MB), Wine and Malt Beverages Retailer’s Permit (BG), or Retail Dealer’s On-Premise License (BE)
• Brewer’s License (BW)
• Distiller’s and Rectifier’s Permit (D)
• General Branch Distributor’s License (BC)
• General Class B Wholesaler Permit (X)
• General Distributor’s License (BB)
• Out-of-State Winery Direct Shipper’s Permit (DS)
• Wholesaler Permit (W)
• Winery Permit (G)

TABC also considers the following license and permit holders as "excise tax filers." While they do not pay excise tax, they still must submit supporting reports every month:

• Carrier’s Permit (C)
• Nonresident Brewer’s License (BN)
• Nonresident Seller’s Permit (S)
• Warehouse Permit (J/JD)

All excise tax FAQs apply to these license and permit holders with the exception of payment.

• Online: The best way to submit your report is through the Alcohol Industry Management System (AIMS). You can also submit your excise tax payments online using a credit card, bank draft (ACH) or TEXNET.
• By mail: Download the report from the Excise Tax Forms page, and mail it, along with a check or money order for your payment (if applicable) to:

Texas Alcoholic Beverage Commission Excise Tax Department P.O. Box 13127 Austin, TX 78711-3127

This method delays the processing of your report because TABC staff must manually enter it into AIMS.

All excise tax reports and applicable payments are due by the 15th of each month. You must still file a report even if no business was conducted during the reporting period.

You may submit your first excise tax report the month after your license or permit is approved. For example, if your permit was approved on Oct. 14, 2024, you’d file starting Nov. 1, 2024, for the reporting month of October 2024.

Yes. You must file your excise tax report if you have an active permit during the reporting period.

Failure to file your report on time is a violation of Texas Alcoholic Beverage Code Section 201.07 and 203.13 and may cause your license to be suspended or canceled. If the report (and any applicable payment) is submitted after the 15th, it will be marked as late and ineligible for the 2% discount.

You will report the gallons as U.S. gallons (e.g., 1 U.S. gallon = 3.78541178 liters).

If you need to amend a previously submitted excise tax report, you can do so through AIMS. When amending more than one report, start with the earliest report. Once you amend a report, it will lock all previous reports.

Amendments are then sent to TABC staff for review and approval. Once an amendment is approved, the changes are finalized, and you'll receive a notification if any additional action is needed.

You will receive a credit for the overpaid amount. The credit will be applied to future reports until the amount has been exhausted. If you have additional questions about your credit, please send an email to excise.tax@tabc.texas.gov.

You will receive a payment request notification in your AIMS dashboard under Items Awaiting Your Action. Click on the item and proceed with paying the requested amount.

No. You do not need to submit invoices, but you should keep a record of all invoices according to the retention period in case of a subsequent audit.

• In-state permittees do not need to report samples or donations because these transactions are included in their overall inventory.  
• Out-of-state permittees must report samples and donations in their monthly excise tax report.

No. Sample and donations are not exemptions, and an excise tax will be assessed on the distribution of samples and donations.

State law grants TABC the authority to remove the penalty if failure to file or the making of a late payment is not the license holder’s fault. Use the Excise Tax Assistance form to submit your extension request. TABC will work with you to grant an extension as appropriate.