Frequently Asked Questions

The tax is imposed on businesses that are manufacturers or importing distributors of liquor.  Reference: https://www2.illinois.gov/rev/research/taxinformation/excise/Pages/liquor.aspx

Most taxpayers file Form RL-26, Liquor Revenue Return, which is due the 15th day of the month following the month for which the return is filed.  Note: if the 15th falls on the weekend of a holiday, you have until the next working day to file.

Airlines file Form RL-26-A, Liquor Revenue Airline Return, which is due the 15th day of the month following the month for which the return is filed.  

Taxpayers who are licensed as a direct wine shipper that sells wine to Illinois consumers must file Form RL-26-W, Liquor Direct Wine Shipper Return, which is due the 15th day of the month following the month for which the return is filed.

Please contact IDOR.