2.1 Company Licenses/Permits No license is required to deal directly with the Department of Liquor Control. 2.2 Sales Representative Licenses A Solicitor’s Permit is required. Any person holding a Solicitor’s Permit must be at least eighteen (18) years of age and a full-time employee of the licensee represented. Permits are valid for one (1) year beginning May 1 and must be renewed annually prior to the date of expiration. Upon termination of employment, the Department of Liquor Control must be notified and the permit returned for cancellation. The cost of the permit is $70.00. [VT Wholesale Dealers and Certificate of Approval Holders and Vermont Manufacturers Regulations, Section 16 and VT Law, Title 7, Chapter 9, Section 231, and Chapter 5,[…]
Not applicable. In lieu of excise taxes, the Department of Liquor Control uses the mark-up system below. 7.1 Mark-up on spirits and fortified wines The mark-up percentage varies by product category as shown below: Whiskey 65% Tequila 85% 55 Gal. Drums 65% Cordials 65% Brandy 70% Rum 70% Vodka 80% All others 75% A $0.05 deposit is added to the price of each bottle, the mark-up is applied to the bottle cost, and the shelf price per bottle is rounded up to the nearest dollar minus one penny ($0.01); that is, prices always end in .99. Example (example shown is for 750 ml bottles, 6 per case, 70% markup): FOB price $140.40 5¢ deposit added to all bottles in the[…]
Wine with an alcohol content over 16% ABV, vermouth, and all distilled spirits are sold only through the state-controlled system.
15.16.1 Entertainment of Retailers The Vermont statutes and regulations are silent on this issue. Therefore, Internal Revenue Service (IRS) guidelines and your company policy should apply.
Not applicable. See the VERMONT OPEN Digest for information relevant to the private sector.
For information on wine and malt beverage tastings, please refer to the VERMONT OPEN Digest. For educational events open to the public see below. 15.9.1 Educational Sampling Events Open to the Public The Department may grant an educational sampling event permit to a person or entity, allowing them to serve spirituous, vinous and/or malt beverages at an event open to the pubic for marketing and educational purposes. The following conditions apply: The fee for an educational sampling permit is $200.00. Such events also must be approved by the local authorities. Application for a sampling event permit must be submitted to the Department in the form required by the Department at least fifteen (15) days prior to the event. A list[…]
Note: Suppliers are reminded that the Federal Alcohol Administration Act (FAA) and the Federal Regulations (Title 27 CFR) contain provisions governing trade practices and those provisions may be more restrictive than state law. Therefore, Federal law may limit some activities allowed by state law and regulations. When reviewing any of the trade practice sections contained in the State Digests, suppliers should consider Federal law as well.