Alcoholic Beverage Tax

Vermont Sales and Use Tax

Sales of alcoholic beverages by retailers, such as grocery stores or convenience stores,  that 1) are suitable for human consumption and 2) contain one-half of 1% or more of alcohol by volume are subject to the 6% Vermont Sales Tax. 

In addition, if alcohol beverages are sold in or delivered to a municipality with a 1% local option tax on alcoholic beverages, those sales are subject to a 7% total tax. 

Vermont Alcoholic Beverage Tax

Sales of alcoholic beverages that 1) are any malt beverages, vinous beverages, or spirituous liquors and 2) are served for immediate consumption are subject to the 10% Vermont Alcoholic Beverage Tax. For more information, see 7 V.S.A. ch. 1 and 9 .

In addition, if alcohol beverages are sold in or delivered to a municipality with a 1% local option tax on alcoholic beverages, those sales are subject to an 11% total tax.  If the price of the sale of alcoholic beverages includes tax, the seller must give notice to each customer making a purchase. The statement may be as simple as  All prices include tax.

You can inform customers that tax is included by doing one of the following:

  • Post a sign or signs in the place where the alcohol is sold. It must be viewable by all purchasers.
  • Place a statement on a menu or price list. 
  • Place a statement on the receipt, invoice, or bill.

Go back to meals and rooms tax.

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

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