Vermont Department of Taxes Publishes Sales, Excise Tax Information Affecting Manufacture, Sale of Alcoholic Beverages

The Vermont Department of Taxes April 1 published a fact sheet regarding common issues related to sales and use and excise taxes on brewers, winemakers, and distillers. The fact sheet includes: 1) all alcoholic beverages provided for immediate consumption are subject to the meals and rooms tax; 2) charges for admission to places of amusement are subject to sales tax; 3) some tangible personal property purchased by manufacturers of alcoholic beverages is tax-exempt, which can be determined by applying the manufacturing supplies, machinery and equipment, or monitoring device test; 4) property used for office administration, retail sales, or a restaurant ...