An Idaho beer tax bond is required of all distributors of beer in the state. The law does not distinguish between wholesalers, brewers/brewery, producer or manufacturer of beer. All are considered a “beer dealer”/distributor within the meaning of the definitions provided in Section 23-1001(c), Idaho Code, for the purpose of administration of the tax as imposed by Section 23-1008. To ensure payment of taxes on beer, any entity holding a brewery license shall be considered a wholesaler as well. The Idaho beer tax bond must be equal to three (3) times the amount of the tax due on an average monthly beer tax return, using the previous twelve (12) month period as a base. In the case of a taxpayer who is habitually delinquent in the submission of returns or payment of the tax, the amount of the security shall be five (5) times the average monthly tax due (IDAPA 36.01.12). The Idaho beer tax bond obligation guarantees that if the distributor fails to pay the taxes imposed under Chapter 10, Title 23, Idaho code, when due, the surety agrees to pay all taxes, and any related penalties, and interest that may be due or become due to the Commission up to the full bond amount. United States surety leader, Surety One, Inc. issues beer tax, wine bonds, and liquor tax bonds for all applicants regardless of credit. Visit us at SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com for a Idaho beer tax bond application or information about any surety need.
