Alcoholic Beverage Tax Information
- Who Must Complete a Registration Application and File an Alcohol Beverage Tax Return
- When to File (Tax Due Date)
- Where to File
- Electronic Payment Options
- Interest and Penalties
Who Must Complete a Registration Application and File a Wholesale Alcoholic Beverages Tax Return
The following businesses must first complete the electronic REG-1 process through myconneCT to obtain a Connecticut Tax Registration Number and must also complete a paper REG-1 Addendum D to register for alcoholic beverages tax and mail to the Department of Revenue Services (DRS). A business is also required to submit Form OR-131, Surety Tax Bond, with this application. Contact DRS at 860-297-4895, Monday through Friday, 8:30 a.m. to 4:30 p.m. to obtain the surety bond form.
- Wholesaler
- Manufacturer or Farm Winery
- Brewpub
- Microbrewer
- Out-of-State Retail Wine Shipper
- Out-of-State Shipper or Out-of-State Winery Shipper
In addition to completing the REG-1, REG-1 Addendum D, and Form OR-131, businesses producing not more than 55,000 wine gallons of wine containing not more than 21% of absolute alcohol must complete a paper Form REG-15, Alcoholic Beverage Tax, Application for Small Winery Certificate.
The above businesses must also register with the Connecticut Department of Consumer Protection, Liquor Control Division (DCP). Visit the DCP’s webpage to register for the appropriate license.
Alcoholic Beverage Tax (ALB) distributors must file Form O-255, Wholesale Alcoholic Beverages Tax Return, no later than the last day of the month following the period for which the return is being filed.
Businesses that are required to file the Alcohol Beverage Tax may file online through myconneCT.
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!
All alcoholic beverage tax payments (e.g., return payments) must be made electronically.
DRS myconneCT
You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account or make a payment by credit card on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.
Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.
Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. To pay by credit card or debit card, log into your account in myconneCT and select Make a Payment.
A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction.
At the end of the transaction, you will be given a confirmation number for your records.
ACH Credit
ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For detailed information and a list of FAQs, review Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.
In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.
Interest
Interest for late payment is calculated at 1% (.01) of the tax per month or fraction of the month from the due date to the date of payment.
Penalties
The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater. This penalty is in addition to any other penalty provided for in Chapter 220 of the general statutes.