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Department of Taxation and Finance

Information for alcoholic beverage retailers

You must provide a properly completed ST-120, Resale Certificate, when you purchase otherwise taxable product for resale (e.g., beer, wine, liquor) from an alcoholic beverage retailer. See the attached alert for additional information.

Taxpayers can still apply for our Voluntary Disclosure and Compliance Program. This program encourages taxpayers to voluntarily disclose and correct delinquent tax liabilities and avoid penalties.