42-3355. Return and payment by domestic farm wineries and domestic microbreweries

A. Every domestic farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises or producer of vinous liquor that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

B. Every domestic microbrewery selling malt liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises or a manufacturer of beer that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all such liquor or malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

C. The domestic farm winery, manufacturer or domestic microbrewery shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

D. On or before that date the domestic farm winery, manufacturer or domestic microbrewery shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

1. The amount of liquors or beer sold in this state during the month in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information that the department deems necessary for the proper administration of this chapter.

E. The domestic farm winery, manufacturer or domestic microbrewery shall deliver the return, together with a remittance of the amount of the tax due, to the department.

F. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.

42-3355. Return and payment by domestic farm wineries and domestic microbreweries

A. Every domestic farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises or producer of vinous liquor that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

B. Every domestic microbrewery selling malt liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises or a manufacturer of beer that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all such liquor or malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

C. The domestic farm winery, manufacturer or domestic microbrewery shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

D. On or before that date the domestic farm winery, manufacturer or domestic microbrewery shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

1. The amount of liquors or beer sold in this state during the month in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information that the department deems necessary for the proper administration of this chapter.

E. The domestic farm winery, manufacturer or domestic microbrewery shall deliver the return, together with a remittance of the amount of the tax due, to the department.

F. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.