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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. 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, a taxpayer may file every quarter. Otherwise, returns must be filed monthly.

Tax on Ready-to-Drink Spirits Beverages

Ready-to-drink spirits beverages is a new category of beverages subject to malt and vinous beverage tax. The rate for ready-to-drink spirits beverages is $1.10 per gallon sold to retailers. Note that this rate is different than the rates for malt and vinous beverages. Manufacturers, bottlers, and wholesalers will pay the tax on ready-to-drink spirits in the same manner and in the same circumstances in which tax is due for malt or vinous beverages. The related returns, forms, and worksheets provided by the Department of Taxes have all been updated to accommodate this new category of beverages.

Definition of Ready-to-Drink Spirits Beverage

“Ready-to-drink spirits beverage” means an alcoholic beverage containing more than one percent alcohol by volume and not more than 12 percent alcohol by volume at 60 degrees Fahrenheit obtained by distillation, by chemical synthesis, or through concentration by freezing and mixed with nonalcoholic beverages, flavoring, or coloring materials. Ready-to-drink spirits beverages may also contain water, fruit juices, fruit adjuncts, sugar, carbon dioxide, preservatives, and other ingredients. “Ready-to-drink spirits beverage” does not include a beverage that is packaged in containers greater than 24 fluid ounces in volume.

Please note: Any ready-to-drink spirits beverage that contains more than 12 percent alcohol by volume at 60 degrees Fahrenheit or is packaged in containers greater than 24 fluid ounces in volume is considered spirits under Vermont law. These beverages are not subject to malt and vinous beverage tax but are subject to different taxes and regulations by the Division of Liquor Control.

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 the 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

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

Download the Template

Forms and Instructions

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.

Number Instructions Title
MVB-612 Included with form Malt and Vinous Beverage Tax Return
MVB-613 Included with form Malt and Vinous Beverage Distribution Report

Worksheets

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 your internal use only. Do not submit worksheets with your return.

Number Title
Purchase Inventory Malt and Vinous Beverage Purchase Inventory Worksheet
Gallons Worksheet Malt and Vinous Beverage Gallons Worksheet

Laws, Regulations, and Guidance

Number 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
7 V.S.A. § 421 Tax on Malt and Vinous Beverages

Filing Deadlines

The Malt and Vinous Beverage Tax is due on or before the 25th of the month following the period end date.  Every licensed bottler or wholesaler must file a return either monthly or quarterly, even when no tax is due.  Please contact the tax department if unsure of the required filing frequency.

The Vermont Tax Department requires a single return to be filed for each taxing period when multiple licensees are registered under the same Employer Identification Number (EIN).

Monthly Filers

Tax Period Ending Due Date
12/31/2021 1/25/2022
1/31/2022 2/25/2022
2/28/2022 3/25/2022
3/31/2022 4/25/2022
4/30/2022 5/25/2022
5/31/2022 6/25/2022
6/30/2022 7/26/2022
7/31/2022 8/25/2022
8/31/2022 9/26/2022
9/30/2022 10/25/2022
10/31/2022 11/28/2022
11/30/2022 12/26/2022
12/31/2022 1/25/2023

Quarterly Filers

Tax Period Ending Due Date
12/31/2021 1/25/2022
3/31/2022 4/25/2022
6/30/2022 7/26/2022
9/30/2022 10/25/2022
12/31/2022 1/25/2023

LAWS, REGULATIONS, AND GUIDANCE