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Montana Liquor Price Book February, March, & April 2021

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Montana Liquor Price Book February, March, & April 2021 Helena, MT 59624 1712 Box P.O. Montana Department Of Revenue Montana Liquor Price Book February, March, & April 2021 Liquor Price Book February - April 2021 Page 1 Headframe Spirits Kelley Single Malt Try it neat, on Whiskey the rocks, or in Headframe Spirits Kelley Single Malt is available across Montana! a classic This 100% Montana malted barley cocktail like an whiskey has been patiently aging Old Fashioned in new oak and used bourbon barrels, before being finished in or Manhattan! Oloroso Sherry barrels. #199-028011-75 Bottle: $31.55 Drink in the High Ore Neversweat Vodka Spirit of Butte!Straight Bourbon #280-036362-75 Whiskey Bottle: $24.55 #151-027520-75 Bottle: $26.00 Anselmo Orphan Girl Gin Bourbon Cream #225-029080-75 Liqueur Bottle: $26.00 #425-080378-75 Bottle: $23.35 Destroying Angel Acquisition Rye Whiskey Canadian Whisky #199-027485-75 #401-086601-75 Bottle: $24.00 Bottle: $31.00 All products are 750 mL Headframe Simple Syrups Our house-made Simple Contact our Sales Department Syrups are a great way to [email protected] up your cocktail game! If you’re interested, please 406.299.2886 x111 contact our sales team for details. headframespirits.com 21 S. Montana Street Butte, MT 59701 Page 2 February - April 2021 Liquor Price Book Governor Greg Gianforte TO: Liquor Industry FROM: Montana Department of Revenue, Liquor Distribution Team DATE: February, March, and April 2021 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 February 1st, 2021, and is valid for the months of February, March, and April 2021. 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 quarterly 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 quarterly 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 Fax: 406-444-0731 E-mail Address: [email protected] Liquor Price Book February - April 2021 Page 1 MTRevenue.gov � (406) 444-6900 � TDD Montana Relay 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 42.11.104) 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 of 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. As of August 1st, 2020 the department’s current freight rate is $2.00 per case. Page 2 February - April 2021 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 + 2.00 + 2.00 $102.00 $102.00 State Markup (40.5% or 51%) + 41.31 + 52.02 $143.31 $154.02 Excise Tax (16%) + 22.93 + 24.64 License Tax (10%) + 14.33 + 15.40 $180.57 $194.06 Divided by Number of Units per Case (i.e. 12) 15.04 16.17 Posted Price per Bottle $ 15.05 $ 16.20 (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 page located in the back of this book. Some suppliers have multiple representatives and some have none. Liquor Price Book February - April 2021 Page 3 Index Regular List Products Special Order Products Product Page Product Page Whiskey Scotch ............................................... 5 Whiskey Scotch ............................................. 52 Whiskey Canada .............................................. 6 Whiskey Canada ............................................ 56 Whiskey Irish ................................................. 10 Whiskey Irish ................................................. 58 Whiskey Imported .......................................... 10 Whiskey Imported .......................................... 59 Whiskey Domestic ......................................... 10 Whiskey Domestic ......................................... 59 Gin Imported .................................................. 18 Gin Imported .................................................. 67 Gin Domestic ................................................. 18 Gin Domestic ................................................. 67 Vodka Imported .............................................. 23 Vodka Imported .............................................. 69 Vodka Domestic ............................................ 24 Vodka Domestic ............................................ 72 Alcohol Domestic .......................................... 30 Alcohol Domestic .......................................... 77 Rum Imported ................................................ 30 Rum Imported ................................................ 77 Rum Domestic ............................................... 32 Rum Domestic ............................................... 79 Brandy Imported ............................................ 33 Brandy Imported ............................................ 81 Brandy Domestic ........................................... 33 Brandy Domestic ........................................... 83 Cocktails Imported ......................................... 34 Cocktails Imported ......................................... 84 Cocktails Domestic ........................................ 34 Cocktails Domestic ........................................ 84 Cordials Whiskey ........................................... 87 Cordials Whiskey ........................................... 35 Cordials Gin ................................................... 88 Cordials Vodka ............................................... 36 Cordials Vodka ............................................... 88 Cordials Rum and Herb ................................. 37 Cordials Cordials Rum .............................................................. 90 Licorice, Nut and Cream ...................................38 Brandy and Herb .......................................... 91 Cordials Licorice, Nut and Cream, ............................ 92 Coffee, Chocolate, Cacao Coffee, Chocolate and Cacao ..........................93 Menthe, and Other ....................................... 40 Menthe and Other ......................................... 94 Fruit Liqueurs
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