§ 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.)
§ 422. Tax on spirituous liquor
(a) A tax is assessed on the gross revenue on the retail sale of spirituous liquor in the State of Vermont, including fortified wine, sold by the Liquor Control Board or sold by a manufacturer or rectifier of spirituous liquor in accordance with the provisions of this title. The tax shall be at the following rates based on the gross revenue of the retail sales by the seller in the current year:
(1) if the gross revenue of the seller is $500,000.00 or lower, the rate of tax is five percent;
(2) if the gross revenue of the seller is between $500,000.00 and $750,000.00, the rate of the tax is $25,000.00 plus 10 percent of the gross revenues over $500,000.00;
(3) if the gross revenue of the seller is over $750,000.00, the rate of tax is 25 percent.
(b) The retail sales of spirituous liquor made by a manufacturer or rectifier at a fourth-class or farmers' market license location shall be included in the gross revenue of a seller under this section, but only to the extent that the sales are of the manufacturer's or rectifier's own products, and not products purchased from other manufacturers and rectifiers. (Amended 1969, No. 144, § 5, eff. June 1, 1969; 1973, No. 129 (Adj. Sess.), § 1, eff. Feb. 1, 1974; 1981, No. 96, § 2; 2009, No. 102 (Adj. Sess.), § 7, eff. May 11, 2010; 2011, No. 45, § 36d; 2013, No. 73, § 57; 2013, No. 174 (Adj. Sess.), § 22.)
§ 423. Regulations
The tax commissioner and the liquor control board shall make such rules and regulations as they deem necessary for the proper administration and collection of the tax imposed under section 422 of this title.
§ 424. Collection
The liquor control board shall collect the tax imposed under section 422 of this title from the purchaser thereof. The taxes so collected shall be paid weekly to the state treasurer. (Amended 1973, No. 129 (Adj. Sess.), § 2, eff. Feb. 1, 1974; 1977, No. 157 (Adj. Sess.).)
§ 425. Taxes a personal debt; action for recovery
All taxes imposed by this title and all increases, interest and penalties thereon, from the time they become due and payable, shall become a personal debt, from the person liable to pay the same, to the state of Vermont, to be recovered in an action on this statute.