Connecticut State Department of Revenue Services

Other Helpful Alcoholic Beverages Tax Information

The alcoholic beverages tax is an excise tax paid by each alcoholic beverage distributor on all sales of alcoholic beverages within Connecticut. All alcoholic beverages removed from inventory are taxable except for authorized adjustments or tax-exempt sales. Alcoholic beverage distributors are also regulated by the Department of Consumer Protection.

Recordkeeping

Each person who manufactures, distributes, transports, stores, warehouses, sells or imports alcoholic beverages in the state of Connecticut shall keep complete and accurate records for a minimum of three years. Acceptable records include but are not limited to invoices, receipts, electronic system confirmations, account books, inventory logs, bills of lading, shipping manifests, U.S. Customs documentation, or any other document generated from the initial purchase/sale to customer reception.

Out-of-State Distributors

Out-of-state distributors who wish to sell EXCLUSIVELY to licensed CT distributors do not need to register as a Connecticut alcoholic beverage distributor. However, the entity that physically transports the alcoholic beverage into CT may need to have a shipping permit issued by the Department of Consumer Protection, Liquor Control Division. Visit the DCP’s Liquor Applications and Licensing page for information and to register.

Out-of-state distributors are required to submit Form AU-933 for months during which they have sales to licensed Connecticut distributors. For instructions on how to submit this form, please contact the DRS at 860-541-3224 Monday through Friday, between 8:30 a.m. and 4:30 p.m.

DRS advises that all out-of-state distributors and shippers obtain proof of an Alcoholic Beverages Distributor license from all of their Connecticut distributors.

Direct Shippers of Wine

An out-of-state business that wants to make direct shipment of wine to Connecticut retailers or consumers must meet all of the following requirements before making any shipments into Connecticut.  (The term out-of-state means any other state, territories, or possessions of the United States, including Washington D.C. or Puerto Rico, but not including any foreign country). For information on obtaining the appropriate permit, visit the DCP’s Liquor Applications and Licensing page:  

Businesses wishing to obtain an Out-of-State Winery Shipper’s Permit, or Out-of-State Shipper's Permit for Alcoholic Liquor Other Than Beer must follow the procedure below:

  1. Obtain one of the following Permits from the Connecticut Department of Consumer Protection (DCP):
  • Out-of-state retailer shipper’s permit for wine under Conn. Gen. Stat. § 30-18a
  • Out-of-state shipper's permit for alcoholic liquor other than beer under Conn. Gen. Stat. § 30-18
  • Out-of-state winery shipper's permit for wine under Conn. Gen. Stat. § 30-18a
  1. Register with the Department of Revenue Services (DRS) online via myconneCT to obtain a Connecticut Tax Registration Number and register for an Alcoholic Beverages Tax account. Direct Shippers of Wine are also required to register for a Sales and Use Tax account, which carries a fee of $100.
  1. File a Surety Bond with DRS: After receiving the permit from DCP and registering with DRS, contact the DRS Registration Unit at 860-297-4885 to obtain Form OR-131, Surety Tax Bond. You must file a surety bond with DRS in order to be eligible to be licensed as an alcoholic beverages distributor. If the permit holder operates a winery and produces not more than 100,000 gallons of wine at the holder’s permit premises, the amount of the bond is $500; otherwise, the amount of the bond is $2,000.

Direct shippers of wine must file Form O-255, Wholesale Alcoholic Beverages Tax Return monthly. This return is due no later than the last day of the month following the period for which the return is being filed. Below are special instructions to Form O-255 Schedule 1 for direct shippers of wine.

  • Line 1 Beginning inventory: Leave this line blank.
  • Line 2 Quantity purchased: Report all shipments to CT, including shipments to licensed CT distributors, retail businesses, and consumers. Use Form BT-5 Schedule A to list the details of each shipment. Attach this form to the return.
  • Line 3: Tax-paid purchases and returns: Leave this line blank.
  • Line 4 Quantity produced: Leave this line blank.
  • Line 5 Totals: Must equal amount on Line 2.
  • Line 6 Quantity emptied: Leave this line blank.
  • Line 7 Ending inventory: Leave this line blank.
  • Line 8 Adjustments: This line is used to report inventory losses. It will rarely be used. Must attach explanation.
  • Line 9 Total deductions: Sum of Lines 6-8. Should equal 0 unless adjustment made on Line 8.
  • Line 10 Accountable balance: Line 5 minus Line 9. Should equal Lines 2 & 5 unless adjustment made on Line 8.
  • Line 11 Tax-paid purchases and returns: Report returns from retail customers and consumers. Use Form BT-6 Schedule B to list the details of each return. Attach this form to the return.
  • Line 12 Shipments outside of CT: Leave this line blank.
  • Line 13 Shipments within CT: Report shipments to licensed CT distributors. Use Form BT-8 Schedule D to list the details of each shipment. Attach this form to the return.
  • Lines 13a & 13b: Leave these lines blank.

Where to Register and File

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

Click here to File, Pay, or Register Now on myconneCT!

Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Complete and attach LGL-001 through myconneCT at portal.ct.gov/DRS-myconneCT.

To attach LGL-001 through myconneCT:

  • Log into myconneCT.
  • Click the More… tab.
  • Under the Forms panel, click the Submit LGL-001 for Power of Attorney hyperlink.

LGL-001 must be completed and signed prior to submission on myconneCT.

Change of Name or Address

Taxpayers can change their address through myconneCT.

  1. Log in to myconneCT.
  2. Open the More... menu.
  3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
  4. Continue to follow the prompts on the screen.

 

Page Last Reviewed or Updated: 14-Oct-2026