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.
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