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Department of Liquor Licenses and Control
Agency Name Arizona's Official Web Site


A.  Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price.

B.  The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

C.  On or before the date prescribed by subsection b of this section, the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

1.  The amount of cider or malt liquors purchased during the month 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.

D.  The taxpayer shall deliver the return, together with a remittance of the amount of the tax due, to the department.

E.  Any taxpayer that fails to pay the tax within ten days from 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.

F.  For reporting periods beginning from and after december 31, 2019, or when the department has established an electronic filing program, whichever is later, a 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.