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2011 Utah Code
Title 32B Alcoholic Beverage Control Act
Chapter 1 Alcoholic Beverage Control General Provisions
Section 207 Calculation of ratio of gross receipts of food to alcoholic product.

32B-1-207. Calculation of ratio of gross receipts of food to alcoholic product.
In calculating the annual gross receipts of a retail license or sublicense for purposes of determining the percentage of gross receipts from the sale, offer for sale, or furnishing of food or an alcoholic product, a retail licensee may not include in the calculation the money from the sale of a bottle of wine by the retail licensee or under a sublicense that is in excess of $250.

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