Division of TaxationThe Alcoholic Beverage Tax is applied to the first sale or delivery of alcohol to retailers in ³Ô¹ÏºÚÁÏ and is based on the number of gallons sold or otherwise disposed of in ³Ô¹ÏºÚÁÏ.
This includes sales of beer, liquor, still wine, vermouth, sparkling wine, mead, and hard apple ciders.
The tax is collected from licensed manufacturers, wholesalers, distributors, breweries, wineries, and distilleries. However, it does not apply to sales of alcohol for medicinal, dental, industrial, or other non-beverage uses. In addition, it does not apply to sales to in-State ³Ô¹ÏºÚÁÏ wholesalers, distributors, and organizations of armed forces personnel.