2011 Vermont Code
Title 07 Alcoholic Beverages
Chapter 15 TAXES
§ 422 Tax on spirituous liquor
§ 422. Tax on spirituous liquor
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 previous year:
(1) if the gross revenue of the seller is $100,000.00 or lower, the rate of tax is five percent;
(2) if the gross revenue of the seller is between $100,000.00 and $200,000.00, the rate of tax is $5,000.00 plus 15 percent of gross revenues over $100,000.00;
(3) if the gross revenue of the seller is over $200,000.00, the rate of tax is 25 percent. (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.)
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