Alcohol Import Tax

The Alcohol Import Tax is a tax imposed on all alcohol products imported, manufactured, rectified, blended or reduced for sale in the state of Rhode Island.

Frequently Asked Questions

Who must collect, file and pay the Alcohol Import Tax?

All alcohol importers on record are required to collect, file and pay the Alcohol Import Tax. Distributors, manufacturers, rectifiers and other types of businesses are liable to file and pay this tax at the time of import of the alcoholic beverage gallons.

What are the Alcohol Import Tax rates?

The tax imposed varies by the type of alcohol imported.

(1) Still wines rate dollar and forty cents ($1.40) per gallon.

(2) Still wines made entirely from fruit grown in this state, rate thirty cents ($.30) per gallon.

(3) Sparkling wines rate seventy-five cents ($.75) per gallon.

(4) Whiskey, rum, gin, brandy spirits, cordials, and other beverages consisting in whole or in part of alcohol that is the product of distillation, rate five dollars and forty cents ($5.40) per gallon

(5) Ethyl alcohol to be used for beverage purposes, rate seven dollars and fifty cents ($7.50) per gallon

(6) Ethyl alcohol to be used for non-beverage purposes, rate eight cents ($.08) per gallon.

(7) Malt beverages and beer rate three dollars and thirty cents ($3.30) on every thirty-one (31) gallons.

How is the Alcohol Import Tax collected and remitted?

Licensed distributors must file a monthly return on or before the 10th day of each month declaring all the gallons imported net gallons exported out of the state where the tax was previously paid to RI.

Licensed manufacturers must file a quarterly return on or before the 10th day of month following the end of the quarter declaring all the gallons manufactured net gallons exported out of the state unless an exemption applies.

What form do I use to file and pay the Alcohol Import Tax?

Please use the Alcohol Import Tax Form (ABMW) on the Sales & Excise Forms page.

Resources

Statute: R.I. Gen. Laws § 3-10

Contact Us

Excise Tax Section

Email: [email protected]

Phone: 401.574.8955

Fax: 401.574.8914