Price Book August - October 2018
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Montana Liquor Price Book August - October 2018 Montana Department of REVENUE Liquor Price Book August - October 2018 Page 1 M HE FRO ADFRA NEW ME SPI QUISITI RITS AC ON C ANA Y DIAN WHISK RED, WHITE & BOURBON NET 750 MILLILITERS 41.25% ALCOHOL BY VOLUME | 82.5 PROOF THE UNDERGROUND MINING SIGNS IN BUTTE WERE POSTED IN 17 DIFFERENT LANGUAGES, A REFLECTION OF THE ETHNIC AND CULTURAL DIVERSITY UPON WHICH BUTTE WAS FOUNDED. THE ACQUISITION IS A CANADIAN WHISKY CREATED IN THAT SAME SPIRIT. DISTILLED AND AGED 3 YEARS IN CANADA, BROUGHT TO BUTTE - AGED FOR ANOTHER 2 YEARS IN RED & WHITE WINE AND BOURBON BARRELS, THEN THOUGHTFULLY BLENDED—IT HAS ACQUIRED A NEW AND DISTINCT CHARACTER ALL ITS OWN. TASTING NOTES WITH DARK BROWN SUGAR, PLUM AND HONEYSUCKLE ON THE NOSE, ACQUISITION IS SLIGHTLY TANNIC WITH EARTHY NOTES, VANILLA BEAN, TOFFEE, ROASTED PEANUT AND SPICED GINGER FLAVORS. FEATURED COCKTAIL NORTHERN PEACHES & CREAM • 1 1/2 OZ. ACQUISITION CANADIAN WHISKY • 1 OZ. HALF & HALF, 1 OZ. PEACH SCHNAPPS • 4-5 DASHES PEACH BITTERS, SHAKE WITH ICE • GARNISH A MARTINI GLASS WITH CRUMBLED GRAHAM CRACKERS ON THE RIM, STRAIN, ENJOY! CONTACT KATIE YURASHAK [email protected] | 406.299.2886 X111 NABCA # 401 - 086601 - 75 — $30.95 Page 2 August - October 2018 Liquor Price Book Montana Department of Revenue Gene Walborn Steve Bullock Director Governor Memorandum TO: Liquor Industry FROM: Montana Department of Revenue, Liquor Distribution Team DATE: August, September, and October 2018 SUBJECT: Montana Quarterly Price List It is always our goal at the Department of Revenue to serve Montanans well. It is our pleasure to provide you with the Montana Liquor Price Book. The price book is effective August 1, 2018, and is valid for the months of August, September, and October 2018. Changes to retail selling prices published in this book result from adjustments made by suppliers/vendors due to either freight or case costs. Effective May 1, 2016, products maintained in the warehouse are chosen based on selling performance in a set number of locators. Regular List Products – Regular list products are items that have been in the state for at least six months and are among the highest-selling 1,300 products in the state based on case sales in the 12-month period prior to the department's biannual review where sales are not erratic or based upon closeout or overstock. Products that have not been in the state for six months, items that are not available year around, and highly seasonal products are excluded from this category. Special Order Products – Items that did not meet the criteria to be regular list are classified as special order. The highest-selling 350 special order products based on case sales in the 12-month period prior to the department's biannual review are maintained in the warehouse. Items that are not available year around and highly seasonal products are not maintained. All other products are available on an order-by-order basis and, depending on vendor requirements and availability, the order may take six weeks or more to fill. Please feel free to contact our office for any questions or information needed at the addresses below. Liquor Distribution Telephone: 1-406-444-6900 E-mail Address: [email protected] Liquor Price Book August - October 2018 Page 3 https://mtrevenue.gov p Phone Number (406) 444-6900 p Montana Relay dial 711 State Pricing Formula Posted Price Posted Price as it applies to liquor, fortified wine and sacramental wine is the wholesale price of the product plus an excise tax and license tax. The total of which is rounded up to the next nickel increment. The posted price is the price of liquor, fortified wine and sacramental wine for sale to persons who hold liquor licenses. (ARM 42.11.105) The department collects both an excise tax and a license tax on liquor, fortified wine and sacramental wine products sold in the state of Montana. These tax rates are determined by the total number of proof gallons the vendor or the product manufactured, distilled, rectified, bottled, or processed and sold nationwide in the previous calendar year. The rates are as follows (16-1-401 and 16-1-404, MCA): Excise Tax Nationwide Production Tax Rate Less than 20,000 proof gallons 3% 20,000 to 50,000 proof gallons 8% 50,001 to 200,000 proof gallons 13.8% Over 200,000 proof gallons 16% License Tax Nationwide Production Tax Rate 50,000 or less proof gallons 2% 50,001 to 200,000 proof gallons 8.6% Over 200,000 proof gallons 10% Wholesale Price The wholesale price of liquor is determined by adding the department’s base cost and the state markup of 40.5% (ARM 42.11.104) The wholesale price of fortified wine containing more than 16% but no greater than 24% alcohol by volume is determined by adding the department’s base case cost and the state markup of 51%. (ARM 42.11.104) The wholesale price of sacramental wine is determined by adding the department’s base cost and the state markup of 20% (16-1-106 MCA) A reduced mark-up rate of 20% will apply to liquor products from distilleries that manufacture, distill, rectify, bottle or process 25,000 proof gallons or less of liquor nationwide annually. Base Case Cost The base case cost as it applies to liquor and fortified wine means the supplier’s quoted price and the department’s current freight rate to state agency liquor stores. (ARM 42.11.105) As of November 1st 2016, the department’s current freight rate is $1.42 per case. Page 4 August - October 2018 Liquor Price Book An example of how the posted price per bottle is computed is presented below: Liquor Fortified Wine Supplier Price $100.00 $100.00 Department’s Freight Rate + 1.42 + 1.42 $101.42 $101.42 State Markup (40.5% or 51%) + 41.08 + 51.72 $142.50 $153.14 Excise Tax (16%) + 22.80 + 24.50 License Tax (10%) + 14.25 + 15.31 $179.55 $192.95 Divided by Number of Units per Case (i.e. 12) 14.96 16.08 Posted Price per Bottle $ 15.00 $ 16.10 (Rounded up to next nickel increment) Metric Container Sizes Distilled Spirits and Fortified Wines NABCA Metric # of Bottles U.S. Fluid Code Size Per Case Ounces 17 1.75 Liters 6 59.2 15 1.50 Liters 6 50.7 10 1.00 Liters 12 33.8 75 750 Milliliters 12 25.4 50 500 Milliliters 12 16.9 37 375 Milliliters 24 12.7 20 200 Milliliters 48 6.8 01 100 Milliliters 48 3.4 05 50 Milliliters 120 1.7 Code Column The last column on each page labeled CODE shows a three digit supplier code which can be used to find the representative for that particular item. Match the supplier code to the representative by using the Vendor Rep Key pages located in the back of this book. If the code you are looking for isn’t in the Vendor Rep Key then that supplier doesn’t have any registered reps. Liquor Price Book August - October 2018 Page 5 Index Regular List Products Special Order Products Product Page Product Page Whiskey Scotch ............................................... 6 Whiskey Scotch ............................................. 46 Whiskey Canada .............................................. 7 Whiskey Canada ............................................ 51 Whiskey Irish ................................................... 9 Whiskey Irish ................................................. 52 Whiskey Domestic ........................................... 9 Whiskey Imported .......................................... 53 Gin Imported .................................................. 16 Whiskey Domestic ......................................... 53 Gin Domestic ................................................. 16 Gin Imported .................................................. 59 Vodka Imported .............................................. 20 Gin Domestic ................................................. 60 Vodka Domestic ............................................ 22 Vodka Imported .............................................. 62 Alcohol Domestic .......................................... 27 Vodka Domestic ............................................ 65 Rum Imported ................................................ 27 Alcohol Domestic .......................................... 70 Rum Domestic ............................................... 28 Rum Imported ................................................ 70 Rum Domestic ............................................... 72 Brandy Imported ............................................ 30 Brandy Imported ............................................ 74 Brandy Domestic ........................................... 30 Brandy Domestic ........................................... 76 Cocktails Imported ......................................... 31 Cocktails Imported ......................................... 77 Cocktails Domestic ........................................ 31 Cocktails Domestic ........................................ 77 Cordials Whiskey ........................................... 33 Cordials Whiskey ........................................... 78 Cordials Vodka ............................................... 33 Cordials Vodka ............................................... 80 Cordials Cordials Rum Brandy, Herb, Licorice, Nut, Cream ......34 Rum, Brandy and Herb ................................ 83 Coffee, Chocolate, Cacao .............................. 37 Licorice, Nut ................................................ 84 Menthe, and Other ....................................... 38 Cream, Coffee .................................................85 Fruit Liqueurs Chocolate, Cacao, Menthe, Other ................. 86 Orange .........................................................