What is Alcoholic Beverage?

Alcoholic beverage is considered any of the following:

• Beer
• Malt Beverages
• Still Wine (not carbonated)
• Champagne/Sparkling Wine
• Sparkling & Artificially Carbonated Wines
• Alcohol & Spirits

Tax Form to be Filed

FR-425

Who Must File?

Licensed wholesalers in the District of Columbia who sell alcoholic beverages.

Filing Frequency

Monthly

Due Date

15th of the month following period end

Please note: Wholesalers are required to file every month, even if there is no tax liability for the month being filed.