Calculation of ratio of gross receipts of food to alcoholic product.

Checkout our iOS App for a better way to browser and research.



  • (1) a bottle of wine by the retail licensee or under a sublicense that is in excess of $175;
  • (2) an individual portion of wine, as described in Subsection 32B-5-304(2)(a), by the retail licensee or under a sublicense that is in excess of $30; or
  • (3) an individual portion of spirituous liquor, as described in Subsection 32B-5-304(1), by the retail licensee or under a sublicense that is in excess of $30.




Download our app to see the most-to-date content.