Report of Brewers, Beer Manufacturers, Solicitors, and Beer Wholesalers

PURPOSE: This rule establishes format for reports of shipment and payment of taxes on malt beverages. (1) On or before the 15th of each month, every brewer and malt liquor manufacturer, solicitor, and wholesaler authorized to ship malt liquor in this state, whether for sale in this state or to be shipped outside this state, shall certify in a report under oath to the supervisor of Alcohol and Tobacco Control setting out all sales of malt liquor for the preceding month. (2) All reports required by this regulation must be submitted on forms provided by the supervisor of Alcohol and Tobacco Control. (3) All reports required by this regulation must be complete in every material detail. If any information requested in a report is missing, inaccurate, or otherwise incomplete, the supervisor of Alcohol and Tobacco Control may, at his/her sole discretion: reject the report; require the licensee to correct the report; require the licensee to pay any shortcomings or discrepancies; or any combination thereof. The licensee must submit a new report, correct the report, and/or pay any shortcomings or discrepancies within fifteen (15) days of the supervisor sending written notice to the licensee at the address currently registered with the division. Failure to do so may result in disciplinary action. (4) All reports required by this regulation certifying sales of malt liquor shall identify each invoice number for transactions occurring within that reporting period. (A) Each invoice identified shall indicate the date the sale occurred, the amount of malt liquor shipped or delivered, the class of product shipped or delivered, and a notation clearly indicating whether the product is American manufactured or foreign import. For products designated as foreign import, the invoice must also note the country of origin. (B) Each invoice shall separately state the total volume of both American manufactured and foreign import malt liquor, expressed as a single unit of measure (e.g., milliliters, liters, gallons, etc.). (C) Licensees holding a microbrewery license, as authorized by section 311.195, RSMo, shall not be required to make the American manufactured designation or total volume specification on invoices. 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 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.