Who needs an Illinois Mixed Beverage Liquor Tax Bond?
This bond is required for retailers who are late or delinquent on mixed beverage tax payments to the Illinois Department of Revenue. It's also required for liquor distributors, wholesalers, manufacturers (breweries, wineries, distilleries), importers, direct wine shippers, and liquor airline operations. The bond guarantees payment of state excise taxes on alcoholic beverages.
How do I file my Illinois liquor tax bond with IDOR?
Complete IDOR Form REG-4-A (surety bond) or Form REG-4-D (irrevocable letter of credit) and submit it to the Illinois Department of Revenue via email at rev.regbond@illinois.gov. Bonds under $5,000 can typically be issued instantly, while larger bonds require underwriting. The bond must be renewed before expiration, and sureties provide 90 days' notice to IDOR before cancellation.
What amount of liquor tax bond do I need in Illinois?
The Illinois Department of Revenue calculates your required bond amount based on your tax liability. The bond is typically two times your average monthly tax liability, with a minimum of $1,000 and a maximum of $100,000. If you're delinquent on mixed beverage taxes, IDOR will notify you of the specific bond amount required. Contact IDOR at rev.regbond@illinois.gov or 217-558-7425 to confirm your exact bond amount.