The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
(Cite as: 7 V.S.A. § 422)
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§ 422. Tax on spirits and fortified wines
(a) A tax of five percent is assessed on the gross revenue from the sale of spirits and
fortified wines in the State of Vermont by the Board of Liquor and Lottery or the
retail sale of spirits and fortified wines in Vermont by a manufacturer or rectifier
of spirits or fortified wines, in accordance with the provisions of this title.
(b) The retail sales of spirits and fortified wines 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; 2015, No. 51, § A.13, eff. Jan. 1, 2016; 2018, No. 1 (Sp. Sess.), § 69; 2019, No. 73, § 45.)