(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.)