Liquor supplier reporting requirements

1. Liquor suppliers shall file reports detailing sales to wholesalers and returns from wholesalers. The report shall be a schedule A and must include all information required by the tax commissioner. The tax commissioner may require that the report be submitted in an electronic format approved by the tax commissioner. 2. The report is due no later than the thirtieth day of the month following the month in which a sale is made or in which product was returned. This applies to all reports except those due in February of each year. Reports due in February must be filed no later than the last day of the month. To be timely, reports mailed to the tax commissioner must be postmarked by midnight on the due date. Electronically filed reports must be submitted to the tax commissioner no later than midnight on the due date. When a due date falls on a Saturday, Sunday, or legal holiday, the due date is the first working date after the Saturday, Sunday, or legal holiday. 3. The report is not required when there are no transactions to report.