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.
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.
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
| 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