Tax Credits and Refunds

PURPOSE: This rule establishes procedures for refund of unused licenses and receiving tax credits on intoxicating liquor. (1) Any licensee who pays more taxes on intoxicating liquor than what they actually owed may request a tax credit to apply to future payments of taxes on intoxicating liquor. (A) Every licensee who requests a tax credit for Missouri tax on intoxicating liquor shall present requests to the supervisor of alcohol and tobacco control and attach to the request a complete statement, under oath, as to the facts supporting the request. (B) After the tax credit request is accepted for audit by the supervisor and the claimant has been notified of the acceptance, then an inspection can be made by the supervisor or his/her agents. The agents shall make an affidavit that they inspected the intoxicating liquors denoting in the affidavit the brand, number of the containers or cases, and the disposition to be made of the spirituous liquor, wine, or malt liquor. (C) Under no circumstances shall tax credit requests be accepted by the supervisor if the sole reason for their presentation to him/her is because the claimant has purchased beyond his/her capacity to sell. (D) The supervisor shall not accept tax credit requests filed more than ninety (90) days after the date listed on the underlying invoice(s) for the request. (E) The supervisor reserves the right to refuse any or all tax AND TOBACCO CONTROL credit requests presented. (2) Any person who obtains a liquor license, and does not use the license at all, may request a refund of license fees. (A) The supervisor shall not accept partial refund requests for unused portions of licenses. (B) The supervisor shall not accept refund requests filed more than ninety (90) days after the expiration date on the license. AUTHORITY: section 311.660, RSMo Supp. 2022.* This version of rule filed Feb. 8, 1973, effective Feb. 18, 1973. Amended: Filed Oct. 10, 2018, effective May 30, 2019. Amended: Filed May 27, 2022, effective Jan. 30, 2023. *Original authority: 311.660, RSMo 1939, amended 1989, 2021.