§421. Tax on malt and vinous beverages

Link to law: http://legislature.vermont.gov/statutes/section/07/015/00421
Published: 2015

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Title

07

:
Alcoholic Beverages






Chapter

015

:
TAXES











 

§

421. Tax on malt and vinous beverages

(a) Every

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.

(d) The

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.)
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