28-A §1651. Consumers’ tax

§1651. Consumers’ tax 1.  State spirits tax.  Except as provided in section 83‑C, subsection 2‑A and section 606, the commission shall determine and set the retail price at which all spirits products may be sold in the State for off-premises consumption. The retail price established by the commission must produce sufficient revenue to pay all […]

28-A §1652. Excise tax on malt liquor and wine; deficiency account; credits; refunds

§1652. Excise tax on malt liquor and wine; deficiency account; credits; refunds 1.  Excise tax on malt liquor.  An excise tax is imposed on the privilege of manufacturing and selling malt liquor in the State. Except as provided in subsection 2‑A, the in-state manufacturer or importing wholesale licensee shall pay an excise tax of 35¢ […]