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Businesses

Liquor Gallonage Tax

Liquor shelf at local store

Statutory Reference

Electronic Services

Definition

The tax is imposed on businesses that are manufacturers or importing distributors of liquor.

Tax Rate

Use the “Tax Rate Database” to determine the rate per gallon, based on the alcohol content.

Allowable Deductions

The following alcoholic beverages are exempt:

Local Taxes

Home rule units may impose liquor taxes, which the department does not collect. For more information about these taxes, contact the unit of local government that imposes them.

Additional registration and bonding requirements

Liquor manufacturers or importing distributors must register with the Illinois Liquor Control Commission. The Department of Revenue assigns each licensee an internal account number. In addition, the department (not the Illinois Liquor Control Commission) issues permits to Non-beverage Users and licenses Warehouses. A bond is also required of the applicant in an amount that is two times that company's average monthly liability, with a minimum bond of $1000 and a maximum of $100,000.

Form/Filing & Payment Requirements

Most taxpayers file Form RL-26, Liquor Revenue Return, which is due the 15th day of the month following the month for which the return is filed.

Airlines file Form RL-26-A, Liquor Revenue Airline Return, which is due the 15th day of the month following the month for which the return is filed.

Taxpayers who are licensed as a direct wine shipper that sells wine to Illinois consumers must file Form RL-26-W, Liquor Direct Wine Shipper Return, which is due the 15th day of the month following the month for which the return is filed.

Electronic Payments

A taxpayer with an annual liability of $20,000 or more in the preceding calendar year must make tax payments by Electronic Funds Transfer.

Electronic Filing

Beginning January 1, 2003, a taxpayer who files and pays electronically can receive a discount. For more information refer to the RL-750, Electronic Filing - Liquor Returns.

Questions?