Vermont § 422 - Tax on spirits and fortified wines
Full text of Vermont Vermont Statutes Online § 422 — Tax on spirits and fortified wines, with citation guidance and answers to common questions.
§ 422. Tax on spirits and fortified wines
- (a) A tax of five percent is assessed on the gross revenue from the sale of spirits and
fortified wines in the State of Vermont by the Board of Liquor and Lottery or the
retail sale of spirits and fortified wines in Vermont by a manufacturer or rectifier
of spirits or fortified wines, in accordance with the provisions of this title. (b) The retail sales of spirits and fortified wines made by a manufacturer or rectifier
at a fourth-class or farmers’ market license location shall be included in the gross
revenue of a seller under this section, but only to the extent that the sales are
of the manufacturer’s or rectifier’s own products, and not products purchased from
other manufacturers and rectifiers. (Amended 1969, No. 144, § 5, eff. June 1, 1969; 1973, No. 129 (Adj. Sess.), § 1, eff. Feb. 1, 1974; 1981, No. 96, § 2; 2009, No. 102 (Adj. Sess.), § 7, eff. May 11, 2010; 2011, No. 45, § 36d; 2013, No. 73, § 57; 2013, No. 174 (Adj. Sess.), § 22; 2015, No. 51, § A.13, eff. Jan. 1, 2016; 2018, No. 1 (Sp. Sess.), § 69; 2019, No. 73, § 45.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 422
What does Vermont Statutes Online § 422 cover?
Section 422 ("Tax on spirits and fortified wines") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 422?
A common citation format is "Vermont Statutes Online § 422" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 422 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.