§ 421 - Tax on malt and vinous beverages
§ 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.
(b) A bottler or wholesaler may sell malt or vinous beverages to any duly authorized agency of the United States armed forces on the Ethan Allen Air Force reservation in the towns of Colchester and Essex or the firing range of the United States 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 such 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 him, a statement or return under oath or affirmation showing the quantity of malt and vinous beverages sold by such bottler or wholesaler during the preceding calendar month, and report such further information as the commissioner shall prescribe. At the time of filing such report, such wholesaler and bottler shall also pay to the commissioner the tax provided by this section. The amount of tax computed under subsection (a) of this section shall be rounded to the nearest whole cent.
(d) The exemption provided in this section for beverages sold on the Ethan Allen Air Force reservation and firing range 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 shall be allowed only if such sale is evidenced by a proper voucher or affidavit, in such form as the commissioner of taxes shall prescribe, which shall be attached to and made 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 sections 5868, 5869, 5873 and 5875 of Title 32.
(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.)