A. A farm winery selling vinous liquor at retail or to a retail licensee pursuant to Title 4, Chapter 2 that is manufactured or produced on the premises, a producer of vinous liquor that sells at retail pursuant to Section 4-243.02 or a direct shipment licensee that sells pursuant to Section 4-203.04 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

Terms Used In Arizona Laws 42-3355

  • Craft distiller: means a distiller in the United States or in a territory or possession of the United States that holds a license pursuant to Section 4-205. See Arizona Laws 42-3001
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Malt liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation and not distillation of hops or grains, but not including:

    (a) Liquids made by the process of distillation of such substances. See Arizona Laws 42-3001

  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Spirituous liquor: means any liquid that contains more than one-half of one percent alcohol by volume, that is produced by distillation of any fermented substance and that is used or prepared for use as a beverage. See Arizona Laws 42-3001
  • Vinous liquor: means any liquid that contains more than one-half of one percent alcohol by volume and that is made by the process of fermentation of grapes, berries, fruits, vegetables or other substances but does not include:

    (a) Liquids in which hops or grains are used in the process of fermentation. See Arizona Laws 42-3001

B. A microbrewery selling malt liquor at retail or to a retail licensee pursuant to Title 4, Chapter 2 that is manufactured or produced on the premises or a manufacturer of beer that sells at retail pursuant to Section 4-243.02 shall pay the tax under this chapter on all malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

C. A craft distiller selling spirituous liquor at retail or to a retail licensee pursuant to Title 4, Chapter 2 that is manufactured or produced on the premises or a distiller of spirituous liquor that sells at retail pursuant to Section 4-243.02 shall pay the tax under this chapter on all spirituous liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

D. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall pay the tax to the department annually on or before the twentieth day of the first month of the year succeeding the year in which the tax accrues.

E. On or before that date, the farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall prepare a sworn return for the year in which the tax accrues in the form prescribed by the department, showing:

1. The amount of liquors or beer sold in this state during the year in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information that the department deems necessary for the proper administration of this chapter.

F. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall deliver the return, together with a remittance of the amount of the tax due, to the department.

G. Any taxpayer that fails to pay the tax within ten days after the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.

H. For reporting periods beginning from and after December 31, 2019, or when the department has established an electronic filing program, whichever is later, each taxpayer shall file electronically any report or return required under this chapter. The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to Section 42-1105.02.