Vermont Malt and Vinous Beverage Tax Return

Malt and Vinous Beverage Tax Return
Form MVB-612
FORM MVB-612 Instructions
Malt and Vinous Beverage Tax Return

General Information
Please print in BLUE or BLACK ink only.
Account Information
	

Please enter your account information at the top of the form. Enter the name of the entity which is the licensed
distributor, and its FEIN. Also, enter the Vermont Department of Liquor Control license number for this
distributor. If the licensed distributor is a sole proprietorship, and the Vermont Distributor License is in the name
of an individual, then enter that individual’s Last Name, First Name, Middle Initial in the corresponding boxes,
and any d/b/a in the “d/b/a” box.

Due Date 	

This return is due on or before the 25th of the month following the reporting period end date.

Line-by-Line Instructions
Line 1	

Indicate whether this is a monthly or quarterly return.

Line 2	

Check the appropriate “Yes” or “No” box.

Line 3	

Check this box if you are filing an amended return.

Line 4	

If you are no longer in business, enter the final day of business here.

Line 5	

Enter the taxable malt gallons sold when the alcohol content is 6% or less. Malt gallons are computed as
128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable gallons sold by the tax rate
of $0.265 per gallon.

Line 7	

Enter the taxable malt gallons sold when the alcohol content is over 6%. Malt gallons are computed as
128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable gallons sold by the tax
rate of $0.55 per gallon.

Line 9	

Enter the total tax due for taxable malt sales.

Line 10	

Enter the taxable wine (vinous beverage from grapes) gallons sold. Wine gallons are computed as 128 US fluid
ounces per gallon. The tax is calculated by multiplying the total taxable gallons sold by the tax rate of $0.55 per
gallon.

Line 12	

Enter the taxable gallons of hard cider (vinous beverage from apples) sold when the alcohol content is 7% or less.
Gallons are computed as 128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable
gallons sold by the tax rate of $0.265 per gallon.

Line 14	

Enter the taxable gallons of hard cider (vinous beverage from apples) sold when the alcohol content is over 7%.
Gallons are computed as 128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable
gallons sold by the tax rate of $0.55 per gallon.

Form MVB-612 Instructions

Page 1 of 2
Rev. 05/23

Line 16	

Enter the taxable mead (vinous beverage from honey) gallons sold. Mead gallons are computed as 128 US fluid
ounces per gallon. The tax is calculated by multiplying the total taxable gallons sold by the tax rate of $0.55 per
gallon.

Line 18	

Enter the taxable other vinous beverage gallons sold, and indicate the type of vinous beverage. Gallons are
computed as 128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable gallons sold
by the tax rate of $0.55 per gallon.

Line 20	

Enter the total tax due for vinous beverage tax.

Line 21	

Enter the taxable gallons of ready-to-drink spirit beverages sold when the alcohol by volume (ABV) content is
more than 1% but less than 12%. These beverages may also contain non-alcoholic liquid and other additives.
Gallons are computed as 128 US fluid ounces per gallon. The tax is calculated by multiplying the total taxable
gallons sold by the tax rate of $1.10 per gallon.

Line 23	

Enter the TOTAL Beverage Tax due.

Signature	

Complete the signature area.

Contacting the Department
Mailing address:	
	
Vermont Department of Taxes	
133 State Street	
Montpelier, VT 05633-1401	

Miscellaneous Tax Division: (802) 828-2551
Email Address:	
[email protected]
Website Address:	 tax.vermont.gov

Form MVB-612 Instructions

Page 2 of 2
Rev. 05/23

Vermont Department of Taxes
Malt and Vinous Beverage Tax Return

INSTRUCTIONS FOR USING THIS FILL-IN FORM
•	

Fields shaded pink MUST have data entered before printing the form.

•	 Fill in the information requested below, including checking the appropriate box for the reporting period
information on this page. Info will auto-populate onto Form MVB-612 (page 2 of this document).
•	 Enter dollar amounts and other figures directly on the form (pages 2 & 3 of this document).
•	 Default print settings will print pages 2 and 3 only.
Licensed Distributor
If Individual ONLY, Last Name
If Individual ONLY, First Name
If Individual ONLY, Middle Initial
d/b/a (if applicable)
Mailing Address (Number and Street/Road or PO Box)
City
State
ZIP Code
Federal ID Number	

If Individual ONLY, Social Security Number

Vermont State Distributor License Number	

Reporting Period YEAR (enter the 4-digit year)

Daytime Telephone Number	

Fax Number

Email Address

Reporting Period - check only one

MONTHLY
c
c
c
c

January
February
March
April

c
c
c
c

May
June
July
August

QUARTERLY
c
c
c
c

September
October
November
December

c
c
c
c

1st quarter (Jan. - Mar.)
2nd quarter (Apr. - June)
3rd quarter (July - Sep.)
4th quarter (Oct. - Dec.)

Vermont Department of Taxes

*236121100*

Form MVB-612

* 2 3 6 1 2 1 1 0 0 *

Malt and Vinous Beverage Tax Return

This form, together with your check, is due on or before the 25th of the month following the reporting period end date.
	

OR
	

Licensed Distributor
Individual Last Name	

	FEIN
First Name	

Initial

	

d/b/a (if applicable)						

	

Address						

	

City	

	

State	

OR

	

Social Security Number

Vermont State Distributor License Number
Reporting Period End Date (MM / DD / YYYY)

/

ZIP Code		

/

Daytime Telephone Number

Email Address						Fax Number

	1.	 Check one. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Monthly

Quarterly

	2.	 Are you an out-of-state winery making direct-to-consumer or
direct-to-retailer shipments of wine? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

	3.	 Is this is an amended return?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

	4.	 If you are no longer in business, enter your final date of operations . . . . . . . . . . . . . . 4. ________________________

MALT BEVERAGE TAX CALCULATION
	5.	 Enter the number of gallons of taxable
malt 6% or lower alcohol sold . . . . . . . . . . . . . . . .  5._________________________
	6.	 Multiply Line 5 by the tax rate of $0.265. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ________________________
	7.	 Enter the number of gallons of taxable
malt over 6% alcohol sold. . . . . . . . . . . . . . . . . . . .  7._________________________
	8.	 Multiply Line 7 by the tax rate of $0.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. ________________________
	9.	Total Malt Beverage Tax Due (Add Lines 6 and 8). . . . . . . . . . . . . . . . . . . . . . . . . . . 9. ________________________
(continued on next page)

Form MVB-612

5454

Page 1 of 2
Rev. 05/23

	

Licensed Distributor

	

FEIN	

Reporting Period End Date (MM / DD / YYYY)

*236121200*
* 2 3 6 1 2 1 2 0 0 *

Amount from Line 9 _____________________________

VINOUS BEVERAGE TAX CALCULATION

	10.	 Enter the number of gallons of taxable
wine (from grapes) sold . . . . . . . . . . . . . . . . . . . .  10._________________________
	11.	 Multiply Line 10 by the tax rate of $0.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. ________________________
	12.	 Enter the number of gallons of taxable hard cider
(from apples) 7% or lower alcohol sold. . . . . . . .  12._________________________
	13.	 Multiply Line 12 by the tax rate of $0.265. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. ________________________
	14.	 Enter the number of gallons of taxable hard cider
(from apples) over 7% alcohol sold . . . . . . . . . . .  14._________________________
	15.	 Multiply Line 14 by the tax rate of $0.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. ________________________
	16.	 Enter the number of gallons of taxable
mead (from honey) sold. . . . . . . . . . . . . . . . . . . . .  16._________________________
	17.	 Multiply Line 16 by the tax rate of $0.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. ________________________
	18.	 Enter the number of gallons of taxable
vinous beverage sold (type) ______________. . .  18._________________________
	19.	 Multiply Line 18 by the tax rate of $0.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. ________________________
	20.	Total Vinous Beverage Tax Due (Add Lines 11, 13, 15, 17, and 19) . . . . . . . . . . . . 20. ________________________

READY-TO-DRINK BEVERAGE TAX CALCULATION

	21.	 Enter the number of gallons of ready-to-drink
spirit beverages sold. . . . . . . . . . . . . . . . . . . . . . .  21._________________________
	22.	 Multiply Line 21 by the tax rate of $1.10 for total of
Ready-to-Drink Beverage Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. ________________________

BEVERAGE TAX DUE
	23.	 Total Beverage Tax Due (Add Lines 9, 20, and 22).. . . . . . . . . . . . . . . . . . . . . . . . 23. ________________________
	
.Make check payable to VERMONT DEPARTMENT OF TAXES

SIGNATURE
I hereby certify that this return has been examined by me, and to the best of my knowledge is a true and complete
return for the month stated, under Vermont law at 7 V.S.A. § 421.

Signature	Title	
Printed Name	

Date
Send completed return to:

	
	
5454 	

Clear ALL fields

Vermont Department of Taxes
PO Box 547
Montpelier, VT 05601-0547

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Form MVB-612

Page 2 of 2
Rev. 05/23

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