The Vermont Statutes Online
421. Tax on malt and vinous beverages
bottler and wholesaler shall pay to the Commissioner of Taxes the sum of 26 and
one-half cents per gallon for every gallon or its equivalent of malt beverage
containing not more than six percent of alcohol by volume at 60 degrees
Fahrenheit sold by them to retailers in the State and the sum of 55 cents per
gallon for each gallon of malt beverage containing more than six percent of
alcohol by volume at 60 degrees Fahrenheit and each gallon of vinous beverages
sold by them to retailers in the State and shall also pay to the Liquor Control
Board all fees for bottler's and wholesaler's licenses. A manufacturer or
rectifier of malt or vinous beverages shall pay the taxes required by this
subsection to the Commissioner of Taxes for all malt and vinous beverages
manufactured or rectified by them and sold at retail.
(b) A bottler or
wholesaler may sell malt or vinous beverages to any duly authorized agency of
the U.S. Armed Forces on the Ethan Allen Air Force Reservation in the towns of
Colchester and Essex or the firing range of the U.S. Armed Forces in the towns
of Bolton, Jericho, and Underhill and at the Air Force bases at St. Albans and
at the North Concord Air Force Station at North Concord or any other Armed
Forces' installation presently existing in the State or which may in the future
be established as though to a retail dealer but without the payment of the
gallonage tax, subject to the filing of the returns hereinafter provided.
(c) For the
purpose of ascertaining the amount of tax, on or before the tenth day of each
calendar month, each bottler and wholesaler shall transmit to the Commissioner
of Taxes, upon a form prepared and furnished by the Commissioner, a statement
or return under oath or affirmation showing the quantity of malt and vinous
beverages sold by the bottler or wholesaler during the preceding calendar
month, and report any other information requested by the Commissioner
accompanied by payment of the tax required by this section. The amount of tax
computed under subsection (a) of this section shall be rounded to the nearest
whole cent. At the same time this form is due, each bottler and wholesaler also
shall transmit to the Commissioner in electronic format a separate report
showing the description, quantity, and price of malt and vinous beverages sold
by the bottler or wholesaler to each retail dealer as defined in subdivision
2(18) of this title; provided, however, for direct sales to retail dealers by
manufacturers or rectifiers of vinous beverages, the report required by this
subsection may be submitted in a nonelectronic format.
exemption provided in this section for beverages sold on any U.S. Armed Forces'
installation presently existing in the State is allowed only if the sales are
evidenced by a proper voucher or affidavit in a form prescribed by the
Commissioner of Taxes, which shall be a part of the return filed.
(e) A person or
corporation failing to pay the tax when due, or failing to make returns as
required by this section, shall be subject to and governed by the provisions of
32 V.S.A. §§ 3202 and 3203.
(f) All holders
of a license of the first- or second-class shall purchase all malt and vinous
beverages from Vermont wholesalers or bottlers. (Amended 1969, No. 144, § 4, eff.
June 1, 1969; 1975, No. 243 (Adj. Sess.), § 5, eff. May 1, 1976; 1979, No. 105
(Adj. Sess.), § 43; 1981, No. 96, § 1; 1993, No. 168 (Adj. Sess.), § 3; 2007,
No. 167 (Adj. Sess.), § 2; 2009, No. 102 (Adj. Sess.), § 7, eff. May 11, 2010;
2011, No. 143 (Adj. Sess.), § 14.)