Malt Liquor Tax

PURPOSE: This rule establishes tax amounts on various container sizes of malt beverages, defines contraband, and prohibits possession of untaxed cereal malt beverages. (1) For all tax years beginning on or after January 1, 2026, the tax on malt liquor manufactured in an American brewery is sixty-two cents ($0.62) per barrel or two cents ($0.02) per gallon. The tax on foreign import malt liquor is one dollar eighty-six cents ($1.86) per barrel or six cents ($0.06) per gallon. (2) Any malt liquor shipped, delivered, sold, or offered for sale in this state without payment of the proper amount of taxes due is contraband and may be seized and disposed of by the supervisor or his/her agents. (3) No person other than a licensed brewer, malt liquor manufacturer, or solicitor may possess in this state any malt liquor without the proper amount of taxes having been paid, except as provided in section 311.580, RSMo. AUTHORITY: sections 311.520.5 and 311.660, RSMo Supp. 2025.* This version of rule filed Feb. 8, 1973, effective Feb. 18, 1973. Amended: Filed Feb. 27, 1998, effective Aug. 30, 1998. Amended: Filed Oct. 10, 2018, effective May 30, 2019. Amended: Filed Jan. 25, 2022, effective Aug. 30, 2022. Amended: Filed Nov. 19, 2025, effective July 30, 2026. *Original authority: 311.520, RSMo 1939, amended 1945, 1961, 1969, 2009, 2025, and 311.660, RSMo 1939, amended 1989, 2021.