Sales and Use Tax Directive 24-2

This directive provides the interpretation of the Secretary of Revenue regarding the maximum use tax on purchases of qualifying spirituous liquor.

The following important information is addressed in this directive:

• Overview of Qualifying Spirituous Liquor
• Maximum Tax on Purchases of Qualifying Spirituous Liquor
• How to Purchase Qualifying Spirituous Liquor with Direct Pay Permit
• How A Seller Can Elect to Collect the Maximum Tax
• Examples