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SST requirements for alcohol sales

This article applies to:AvaTax

Businesses that sell alcohol can participate in the Streamlined Sales and Use Tax (SST) program. Avalara can't remit certain alcohol-related taxes in states with unique laws or additional tax requirements related to the shipping and handling of alcohol.

Alcohol taxes and shipping requirements

Several states apply additional taxes to alcohol sales and shipments. These taxes are often remitted on different forms, and will not be included in SST returns.

Many states have licensing requirements for business that ship directly, or otherwise restrict what types of packaged alcohol can be shipped within a state. You are responsible for ensuring that your alcohol shipments comply with the relevant laws in any given state.

States with alcohol-related laws that impact SST returns

You can still enroll in SST for these states if you ship non-alcoholic products (TPP) there.

  • Utah prohibits alcohol shipments
    You can still enroll in SST for Utah sales if you ship non-alcoholic products.
  • North Dakota's 7% gross receipts tax isn't included on your SST return
    Alcohol is sales tax exempt in exchange for a 7% gross receipts tax. You must file this amount with the state separately from your SST return.
  • Kansas' alcohol sales tax isn't included in your SST return
    Alcohol sales tax must be filed separately on a Liquor Enforcement Excise Return. You must file this amount with the state separately from your SST return.

  • Use of Wholesale license number instead of Wholesale exception certificate number
    For Beverage Alcohol manufacturers (for wine, beer, spirits, etc), selling to wholesalers, can now use the wholesale license number instead of the wholesalers exemption certificate number.

Relevant Returns articles

Avalara's Streamlined Sales Tax program

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