Alcohol Excise Taxes

In Texas, alcoholic beverage distributors, wholesalers, and manufacturers are required to file a monthly excise tax report with TABC. In general, distributors and wholesalers pay excise taxes on the alcoholic beverage products they sell to a retailer. Manufacturers authorized to sell alcoholic beverage products directly to customers and retailers must pay excise taxes on those sales.

Direct shippers with an annual gallonage below 5,000 gallons are required to file excise tax reports quarterly. Those with annual gallonage exceeding 5,000 gallons must report monthly.

Keep scrolling for tax rates, guidance on how to file an excise tax report, and more helpful resources.

Tax Rates

Class	Tax Rate Per Gallon	Tax Rate Per Container
Distilled spirits	$2.40	-
Distilled spirit 20 mL-60 mL containers (miniatures)	-	$0.05
Low wine (14% ABV and lower)	$0.204	-
High wine (more than 14% ABV)	$0.408	-
Sparkling wine	$0.516	-
Malt beverage	$0.193548	-

The Texas Comptroller of Public Accounts maintains the Mixed Beverage Gross Receipts Tax.

Learn more about this tax on the comptroller's website.

How to File an Excise Tax Report

You must file an excise tax report every month on or before the 15th day of the month, which covers your sales for the previous month. A report must be filed even if you did not conduct business. You must also keep a copy of each report for four years after filing it.

In AIMS

Follow the steps below to get started with filing an excise tax report in AIMS:

Open either Google Chrome or Microsoft Edge on your device.
Log in to AIMS.
Click on your business entity.
Under Available Actions, click the File excise tax tile.

There are two ways to submit your excise tax report using AIMS:

File upload is preferred for businesses that have a high volume to report. This option allows you to upload spreadsheets (.csv). You will download the template files, enter information in the provided fields, and upload the completed spreadsheets.
Online filing is preferred for businesses with little volume to report, or if no business was conducted during the reporting period. This option has you enter each piece of data through an online form. For most licenses, the button for this option will read "Online filing." However, if you hold any of the following licenses, the online filing button will say:
- "File a Non-Resident Seller's report" for Nonresident Seller's Permit (S).
- "File a Non-Resident Brewer's report" for Nonresident Brewer's License (BN).
- "File a carrier report" for Carrier's Permit (C).
- "File a warehouse report" for Bonded Warehouse Permit (J/JD).

File by Mail

You can also mail the original copy of your excise tax report to TABC, P.O. Box 13127, Austin, TX 78711-3127.

If payment is due, you can mail a cashier’s check, money order or company check payable to the Texas Comptroller of Public Accounts along with the report. The postmark date will serve as proof of timely filing.