Information for alcoholic beverage retailers

Alcoholic beverage wholesalers that sell alcoholic beverages are required to file annual returns reporting information about retailer purchases to the Tax Department.

For more information, see TSB-M-09(10)S New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers and TSB-M-09(10.1)S, Additional Guidance Relating to the New Requirement for the Filing of Information Returns for Alcoholic Beverage Wholesalers.

You must provide a properly completed ST-120, Resale Certificate, when you purchase otherwise taxable product for resale (such as beer, wine, liquor) from an alcoholic beverage wholesaler. 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.