Malt and Vinous Beverage Taxes

Overview

Malt and Vinous Beverage Taxes are paid by bottlers and wholesalers of malt and vinous beverages. The tax is computed on gallons sold by bottlers or wholesalers. Act 144 of 2016 updated the filing frequency for the Malt and Vinous Beverage Tax. Beginning July 1, 2016, the tax is paid monthly or quarterly, depending on the amount of tax due. If less than $2,000. was remitted for the previous year, you may file on a quarterly basis. Otherwise, returns must be filed monthly.

How to File and Report Distributions

The preferred method for filing and paying Malt and Vinous Beverage Tax Return is through myVTax. When you file your return through myVTax you will also be prompted to report any distributions made during the reporting period. Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. If you have any questions, contact us at (802) 828-2551 or tax.business@vermont.gov.

File Return and Report Distributions

Prior to reporting your distributions for the first time, you must download the new reporting template. Please see guides and distribution template below for more information about how to submit the monthly return and upload distribution report at myVTax.

Download the Malt and Vinous Beverage Distribution Template

Forms and Publications

NO. Instructions Title
Please note: If you use Malt and Vinous Beverage Tax Return, Form MVB-612, you must report your distributions separately on Schedule MVB-613, Malt and Vinous Beverage Distribution Report.
MVB-612   Malt and Vinous Beverage Tax Return
MVB-613   Malt and Vinous Beverage Distribution Report
Optional Worksheets   Title
The following worksheets are provided to assist you in calculating gallons to be reported on the Malt and Vinous Beverage Returns.  These worksheets are for your convenience and for your internal use only. Do not submit worksheets with your return.
Purchase Inventory   Malt and Vinous Beverage Purchase Inventory Worksheet
Gallons Worksheet   Malt and Vinous Beverage Gallons Worksheet
NO.   Title
FS-1114   Brewers, Winemakers, Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages
FS-1041   Reporting Malt & Vinous Beverages Sold Direct to Retailers
GB-1165   How to Save an Excel File as a Tab Delimited File
GB-1154   myVTax Guide: How to Submit a Malt & Vinous Beverage Return

Filing Deadlines

The Malt and Vinous Beverage Tax is due on or before the 25th of the month following the reporting period end date. Every licensed bottler or wholesaler must file a return each month or quarter, even when no tax is due. Your filing frequency is determined by the Department. If you are unsure if you should file quarterly or monthly, please contact us.

Monthly Filers

Print Due Dates (pdf)

 
Tax Period Ending Due Date
12/31/2019 1/27/2020
1/31/2020 2/25/2020
2/28/2020 3/25/2020
3/31/2020 4/27/2020
4/30/2020 5/26/2020
5/31/2020 6/25/2020
6/30/2020 7/27/2020
7/31/2020 8/25/2020
8/31/2020 9/25/2020
9/30/2020 10/26/2020
10/31/2020 11/25/2020
11/30/2020 12/28/2020
12/31/2020 1/25/2021

Quarterly Filers

Tax Period Ending Due Date
12/31/2019 1/27/2020
3/31/2020 4/27/2020
6/30/2020 7/27/2020
9/30/2020 10/26/2020
12/31/2020 1/25/2021

LAWS, REGULATIONS AND GUIDANCE
7 V.S.A. § 421 Tax on Malt and Vinous Beverages
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages