Learn about the applicable state regulations regarding the disposal of inventory when going out of business.
Before you contact us
Find your license type below to see your options. If you are transferring inventory to another licensed business, send us the information listed under What to include in your inventory list before or at the time you contact us. Providing complete information at the outset avoids delays.
List items for Disposing of Inventory - Licensees
Return unopened bottles of alcoholic liquor to a class “E” retail alcohol licensee and unopened bottles of beer and/or wine to the respective wholesaler, if the class “E” retail alcohol licensee and wholesaler consent to the return.
Selling business to a licensee who will operate at the same location: Sell unopened bottles of alcoholic liquor, beer, and wine to the person who is going to operate a licensed establishment in the same location. A complete listing of inventory sold, name of purchaser, and purchaser’s license number shall be sent to the Department.
Closing business (canceled license) and transferring inventory:The entire alcoholic beverage inventory may be transferred to one similarly licensed establishment owned by the same person, partnership, corporation, or association. A complete listing of inventory and the license number of where the inventory will be transferred to shall be sent to the Department.
For health reasons, opened bottles of liquor, beer, and wine should be destroyed.
(Off-premises establishments with the exception of class “E” retail alcohol licensees)
Sell beer and wine inventory through a going out of business sale.
Return beer and/or wine inventory to the respective wholesaler, if the wholesaler consents to the return.
Selling business to a licensee who will operate at the same location:Sell unopened bottles of beer and/or wine to the person who is going to operate a licensed establishment in the same location. A complete listing of inventory sold, name of purchaser, and purchaser’s permit number shall be sent to the Department.
Closing business (canceled license) and transferring inventory:The entire alcoholic beverage inventory may be transferred to one similarly licensed establishment owned by the same person, partnership, corporation, or association. A complete listing of inventory and the license number of where the inventory will be transferred to shall be sent to the Department.
Sell liquor, beer, and wine inventory through going-out-of-business sales.
Closing business and liquidating inventory: Sell unopened bottles of alcoholic liquor to a class “E” licensee and return beer and wine inventory to the respective wholesaler, if the wholesaler consents to the return. Only one class “E” retail alcohol licensee can purchase the inventory and the entire alcoholic liquor inventory shall be purchased. A complete listing of alcoholic liquor inventory sold, name of purchaser, and purchaser’s license shall be sent to the Department.
Selling business to a Class “E” retail alcohol licensee who will operate at the same location: Sell bottles of alcoholic liquor, beer, and wine to the person who is going to operate a licensed establishment in the same location. A complete listing of inventory sold, name of purchaser, and purchaser’s license number shall be sent to the Department.
Closing business (canceled license) and transferring inventory: The entire alcoholic beverage inventory may be transferred to one class “E” retail alcohol licensed premises owned by the same person, partnership, corporation, or association. A complete listing of inventory and the license number of where the inventory will be transferred to shall be sent to the Department.
For instruction on how to dispose of or transfer inventory for manufacturers, contact the licensing department directly for guidance. [email protected].
What to Include in Your Inventory List
A complete listing of inventory must identify every product being transferred. For each item, include:
Product brand name
Alcohol type (beer, wine, or liquor)
Bottle or container size (for example, 750 ml, 1 L, 12 oz)
Case size, if the product is transferred by the case
Number of cases, if applicable
Total bottles or units
Also include with your submission:
Business name (DBA) and alcohol license number of the business transferring the inventory
Business name (DBA) and alcohol license number of the business receiving the inventory
The date the inventory transferred, or will transfer
The date the closing license was canceled
Written confirmation that all product being transferred is unopened
A signed bill of sale is acceptable if it itemizes the inventory and includes container sizes.
Only unopened products may be transferred. Opened containers cannot be transferred and must be disposed of by the licensee.
The receiving business must hold a license that permits the products being transferred.
The Department reviews the inventory list and license information, documents the transfer on the receiving license, and sends written confirmation. If information is missing, we will contact you before the review is completed.
