WINE, LIQUOR AND HEAVY BEER MARK UP

32B-2-304 - 305

Retail sale of wine, distilled liquor, and heavy beer sold by Department of Alcoholic Beverage Control (DABC).

The "landed case cost" of the product is the sum of the cost of the product, plus the DABC's incurred in-bound shipping costs, plus administrative fee of $0.90 per case.

•For spirituous liquor, wine and flavored malt beverage, 88% above the landed case cost.

•For heavy beer, 66.5% above the landed case cost.

•For liquor sales made to military installations in Utah, 17% above the landed case cost.

•For small brewers, 32% above the landed case cost.

•For small wineries or distillers, 49% above the landed case cost.

2007 - Wine, spirituous liquor and heavy beer

2008 - Flavored malt beverage

10% of total gross revenues transferred to Uniform School Fund to support the school lunch program. Revenues are also appropriated by the Legislature to pay for the operating costs of DABC. 0.875% is transferred to the Department of Public Safety Remaining revenue (profit) is transferred to the General Fund. Effective November 2019, beer up to 5% of volume could be sold in private retail outlets.

For FY2023, the Division of Finance shall deposit into the General Fund $3m of unspent money in the fund.

Tax is part of total purchase price when wine, spirituous liquor, heavy beer and flavored malt beverages are purchased from State liquor store.

Religious wine.

Utah Department of Alcoholic Beverage Control

Enacted

Disposition

Procedure

Cigarette And Tobacco Tax

59-14-101 to 707

Imposed on wholesalers, distributors, retailers, manufacturers, jobbers, users, consumers or importers of untaxed product.

On cigarettes and other tobacco products sold, used or stored in Utah.

•$1.70 per package of 20 cigarettes weighing greater than 3 lbs. per 1,000, effective 7/1/2010.

•$2.125 per package of 25 cigarettes weighing greater than 3 lbs. per 1,000, effective 7/1/2010.

•86% of manufacturer's sale price on tobacco products, effective 7/1/2010.

•0.56 multiplied manufacturers cost for electronic cigarettes and related tobacco products, effective 7/1/2020.

•4% discount on stamp purchases in excess of $25.00.

•$1.83 per ounce on moist snuff; effective 7/1/2010.

•Little cigars are taxed at the same rate and in the same manner as cigarettes.

1923 - Cigarettes; 1963 - Tobacco products

General Fund, local departments of Health.

Retailers and dealers must secure for each separate place of business a $30.00 Tax Commission license, valid for 3 years. A renewal license is $20.00. Bond is required for stamping or imprinting. Wholesalers and distributors purchase state stamps that must be affixed to each individual package within 72 hours after receipt of merchandise. Quarterly tax returns required of dealers liable for payment of tax on other tobacco products and a bond is required.

Exemption

Agency Yield

Export sales to licensed dealers in destination state.

Utah State Tax Commission

2011-2012 $123,295,718

2012-2013 $112,458,465

2013-2014 $113,009,885

2014-2015 $115,673,958

2015-2016 $117,617,552

2016-2017 $114,931,108

2017-2018 $115,513,967

2018-2019 $105,641,860

2019-2020 $106,025,576

2020-2021 $106,633,024

2021-2022 $109,657,858

Includes Tobacco Products Tax, Tobacco Prevention, Cigarettes Tax and Cigarette License and Fees.