Liquor Rate Changes

              Effective September 1, 2009, the
Illinois Liquor Tax rate will increase for
alcohol invoiced on or after
September 1, 2009.
What are the new tax rates for
each Illinois liquor classifi ca-tion?
The new per gallon tax rates are
• Cider (0.5% to 7%) and beer = $0.231
• Alcoholic liquor 14% or less = $1.39
• Alcoholic liquor greater than 14% and
less than 20% = $1.39
• Alcoholic liquor 20% or more = $ 8.55
Is there a fl oor stock tax on
the inventory on hand?
No. There is no fl oor stock tax imposed
on a manufacturer’s or an importing
distributor’s inventory on hand. The
new rate increases apply when the
alcoholic beverage is invoiced for
sale by the manufacturer or importing
distributor. Likewise, there is no fl oor
tax imposed on a liquor retailer.
How did the rate increases
affect the required forms?
We have revised all liquor tax forms,
instructions, schedules, and publications to
refl ect the rate increase.
How do I get revised forms and
schedules?
All liquor tax forms and schedules are
available on our Web site at tax.illinois.
gov. Our contact information is listed on
the left.
What if I have questions?
If you have questions or need more
information, please call or write us. Our
contact information is listed on the left.
Liquor Tax Rate Changes
To: All Alcoholic Liquor Manufacturers and
Importing Distributors
For information
or forms...
Call us at:
1 800 732-8866 or
217 782-6045
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfi eld, IL 62794-9044
Visit our web site at:
tax.illinois.gov
Call our 24-hour
Forms Order Line at:
1 800 356-6302
This bulletin is written to
inform you of recent changes;
it does not replace statutes,
rules and regulations, or court
decisions.
Illinois Department of Revenue
Informational Bulletin
Printed by authority of the State of Illinois
3,800 copies - 7/09 - P.O. Number 2100018
FY 2010-04
July 2009
Brian Hamer
Director of Revenue