Alcohol Tax Late Filing Penalty By State

Alcohol Tax Late Filing Penalty By State
State Name of Report  Report Penalties  Payment Penalties Website Link Last Updated
Alabama Beer/Wine/Spirits Excise Tax Returns 1% of tax per month (max 25%) 1% per month (max 25%) Source 7/29/26
Alaska Alcoholic Beverage Tax Return N/A (local option only) N/A Source 7/29/26
Arizona Liquor Tax Return (Form 832/Luxury Tax) 4.5% of tax due per month (max 25%) 0.5% of tax per month Source 7/29/26
Arkansas Alcoholic Beverage Excise Tax Return 5% per month (max 35%) 5% per month (max 35%) Source 7/29/26
California Beer/Wine/Distilled Spirits Tax Return (CDTFA-501 series) 10% of tax due (min $50) 10% of tax due Source 7/29/26
Colorado Liquor Excise Tax Return (DR 0442) Liquor excise tax: 10% of unpaid tax plus 1% for each month the tax remains unpaid (note: 1% per month, NOT the 0.5% used for sales/fuel/tobacco). No dollar minimum stated by CO DOR Same 10% plus 1% per month. No dollar minimum stated Source 7/29/26
Connecticut Alcoholic Beverages Tax Return (Form O-255) 10% of tax due or $50, whichever is greater. If no tax is due, a $50 late-filing penalty applies 10% of tax due or $50, whichever is greater; interest 1% per month Source 7/29/26
Delaware Alcoholic Beverage Tax Return Failure to file 5% per month + negligence penalties 1% per month (max 25%) Source 7/29/26
District of Columbia Alcoholic Beverage Tax Return (FR-1500 / ABRA) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Florida Beer/Wine/Spirits Monthly Report (ABT-4000 series) 10% of tax due (min $50) 10% of tax due Source 7/29/26
Georgia Malt Beverage Excise Tax Report (ATT-122); wine/distilled spirits excise returns via Georgia Tax Center $50 per failure to file report. 50% for fraudulent return Penalty same as § 48-2-44 for failure to pay. Interest 1%/month or § 48-2-40 rate, whichever greater Source 7/29/26
Hawaii Liquor Tax Return (Form M-18 / M-19) 2% per month (max 25%) 2% per month (max 25%) Source 7/29/26
Idaho Beer Tax Return (Form 1750) / Wine Tax Return (Form 1752) 5% per month (max 25%) 0.5% per month Source 7/29/26
Illinois Liquor Gallonage Tax Return (Form RL-26) 1% per month (max 10%) 1% per month (max 10%) Source 7/29/26
Indiana Alcoholic Beverage Excise Tax Return (ALC-W/ALC-M/ALC-DWS) 10% penalty with NO $5 minimum - Alcoholic Beverage tax is specifically carved out of Indiana's usual 10%-or-$5-whichever-greater rule 10% of tax due, no $5 minimum. Penalty is IN ADDITION to any amount due on the return Source 7/29/26
Iowa Beer/Wine Excise Tax Return 5% per month (max 15%) 5% per month (max 15%) Source 7/29/26
Kansas Liquor Enforcement / Liquor Drink / Gallonage Tax Returns 1% per month 1% per month Source 7/29/26
Kentucky Distilled Spirits/Wine/Malt Beverage Tax Return 2% per month (max 20%) 2% per month (max 20%) Source 7/29/26
Louisiana Alcoholic Beverage Tax Return (Form R-5621) 5% per month (max 25%) 1% per month (max 25%) Source 7/29/26
Maine Alcoholic Beverage Tax (BABLO / Maine Revenue) Failure to file: $25 or 10% of the tax due, whichever is GREATER. ESCALATES: if not filed within 60 days after a formal demand from the assessor, the penalty becomes $25 or 25%, whichever is greater 1% of tax due per month or fraction, max 25%, minimum $25. Negligence: $25 or 25%, whichever greater. Fraud: $75 or 75%. Failure to remit electronically when required: lesser of 5% of tax due or $5,000. Returned payment: $20 or 1%, whichever greater Source 7/29/26
Maryland Alcoholic Beverages Tax Return Penalty not exceeding 10% of the unpaid tax 5% of unpaid tax if 1-30 days late; 10% if over 30 days late. Separately, failure to file and pay within 30 days after a notice of demand: 25% of tax assessed, which is IN ADDITION to the 13-701 penalty Source 7/29/26
Massachusetts Alcoholic Beverages Excise Return (Form AB-1) 1% of tax due per month or fraction, max 25% 1% of tax due per month or fraction, max 25%. Deficiency assessment adds a further 1%/mo max 25% under s.33(c) Source 7/29/26
Michigan Beer/Wine Tax Return (spirits via MLCC) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Minnesota Liquor Excise Tax Return 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Mississippi Wholesale Alcoholic Beverage / Beer Excise Tax Return 10% of tax due 10% of tax due Source 7/29/26
Missouri Alcoholic Beverage Excise Tax Report (ATC, Chapter 311) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Montana Beer/Wine/Liquor Tax Return N/A (no state sales tax; limited local taxes) 1% per month (Aviation fuel) Source 7/29/26
Nebraska Alcoholic Liquor Tax Return (Liquor Control Commission) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Nevada Liquor Excise Tax Return 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
New Hampshire Beer Tax Return (NHLC wholesale distributor); spirits/wine state-controlled N/A (No sales tax; NH liquor agencies apply) N/A Source 7/29/26
New Jersey Alcoholic Beverage Tax Return (R-65 / TAB) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
New Mexico Liquor Excise Tax Return (RPD series) 2% per month (max 20%) 2% per month (max 20%) Source 7/29/26
New York Alcoholic Beverages Tax Return (MT-40/MT-50) 10% first month + 1% each add’l (max 30%) Same (10%+1%) Source 7/29/26
North Carolina Beer/Wine/Liquor Excise Tax Return (B-C-784 etc.) 5% per month or fraction, max 25% 10% of tax due Source 7/29/26
North Dakota Alcoholic Beverage Tax Return 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Ohio Wine & Mixed Beverage / Beer Tax Return (ALC series) $50 (min) or 10% of tax due 15% of tax due Source 7/29/26
Oklahoma Alcoholic Beverage / Mixed Beverage Tax Return 10% of tax due per failure to file report. 10% of tax due if not paid within 15 days of delinquency; interest 1.25% per month Source 7/29/26
Oregon Privilege Tax Return (Wine/Cider/Malt) via OLCC N/A (state runs monopoly; no traditional returns) N/A Source 7/29/26
Pennsylvania Liquor Tax / Malt Beverage Tax Return 5% per month (max 25%) 3%-5% (varies by product) Source 7/29/26
Puerto Rico Excise Tax on Alcoholic Beverages Return 10% of tax due (IVU-related) 10% of tax due Source 7/29/26
Rhode Island Alcoholic Beverages Import Service Fee / Tax Return Assessment with interest in absence of return. License suspension after 30+ days delinquent. Criminal: fine up to $5,000 Interest per § 44-1-7 (18%/yr trust fund, 12%/yr non-trust CY2026). License suspension after 30+ days Source 7/29/26
South Carolina Beer/Wine/Liquor Excise Tax Return (L-2126 etc.) 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
South Dakota Alcoholic Beverage Tax Return 10% of tax due 10% of tax due Source 7/29/26
Tennessee Beer/Wine/Spirits Wholesaler Tax Returns 5% of tax due per 30-day period, max 25%; minimum $15 Same 5% per 30-day period, max 25%. Interest per 67-1-801 - 11.50%/yr through 6/30/2026 Source 7/29/26
Texas Beer/Wine/Spirits Wholesaler Tax Reports (TABC + Comptroller) $50 (per month) 5% (1–30 days) or 10% (31+ days) Source 7/29/26
Utah Beer Tax Return (TC-389); spirits/wine via DABS 10% of tax due (min $50) 10% of tax due Source 7/29/26
Vermont Malt & Vinous Beverage Tax / spirits via DLC 1% per month (max 25%) 1% per month (max 25%) Source 7/29/26
Virginia ABC / Wine & Beer Excise Tax Returns 6% of tax due per month or part month, max 30%; minimum $10 even where no tax is due 6% per month or part month, max 30%. NOT applied for any month the late-filing penalty applies; combined total capped at 30%. Interest: federal underpayment rate + 2% Source 7/29/26
Washington Beer/Wine Tax Returns (LCB); spirits taxes 9% if not paid by due date; 19% if not paid by last day of following month; 29% if not paid by last day of second month. Min $5 Same stepped 9/19/29 schedule, min $5 Source 7/29/26
West Virginia Wine/Liquor/Beer Tax Returns 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Wisconsin Beer/Wine/Liquor Excise Tax Returns 5% per month (max 25%) 5% per month (max 25%) Source 7/29/26
Wyoming Wine/Liquor/Malt Beverage Tax Returns 10% of tax due 10% of tax due Source 7/29/26

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