Table Of Content6
35-3. ^
STATF DOCUMENTS COLLECTION
MAY 2 1991
MONTANA STATE LIBRARY
1M'^ F fith AVF,
HELENA, MONTANA 59620
STATE OF MONTANA
DEPARTMENT
OF
REVENUE
QUARTERLY
IXJ
LIQUOR
»^ntgaai,
PRICE LIST
i J
,
O'^ MAY
1991
MONTANA DEPARTMENT
OF REVENUE
LIQUOR DIVISION
Sam W. Mitchell BIdg.
Helena, Montana
4
MONTANASTATELIBRARY
S353.9E4drqC.I
DepartmentofRevenuequarterlyliquorp
3 0864 00044655 2
This page is available for advertisements.
Please contact Marketing Systems Corporation
1-800-334-7545 1-208-344-611
state of Montana
DepartmentofRevenue l^^^sf^^ Liquor Division
MEMORANDUM
TO: All Retail Liquor Store Managers and
Agents
From: Paul Martello, Bureau Chief
Purchasing and Distribution
Subject: Retail Price List Classification
Effective May 1, 1991
Attached istheLiquorDivision'snumerical retail pricelisttobe-
come effective May 1, 1991. This price list covers the months of
May, JuneandJuly 1991. Thenotations underthestatuscolumn
— —
signify: + or -, new price; "T" test market; "V" variable
— —
supply; "C" collectible; and"W" warehousesupply. Changes
to retail selling prices published in this price list result from:
1. Adjustments to freight charges from suppliers to the Helena
warehouse to reflect as closely as possible actual freight paid on
each product; and
2. AnyadjustmentsbyvendorstotheF.O.B. casepricesofproducts
carried by the division.
In addition to "regular" and "test market" products regularly
stocked in moststateliquorstoresand agencies, new administra-
tiverulesnow allow you tohaveaccesstoslowersellingproducts
as described below:
"Variablesupply"productswillbesodesignated, willhave
supplymaintainedinthewarehouseon alimitedbasiswith
no commitment to a minimum service level, and will be
eligible for no more than one facing on selected state liq-
uor shelves dependingon demand for the product in a se-
lected store and alcoholic beverage code distribution
limitations for table wine.
"Specialorder" productswill notbepublishedin thisprice
list nor havesupply maintained in the warehouse but will
beavailableon anorder-by-orderbasis. Thistypeofprod-
uct will only besold by thecase as arranged in thespecial
orderandwillnotbeplacedonanystateliquorstoreshelves.
"Warehouse supply" products will be so designated, will
havesupplymaintainedinthewarehousetosatisfyapprox-
imately 12 single bottle requests per month with no com-
mitmenttoaminimumservicelevel, andwillnotbeplaced
on any state liquor store shelves but will only be sold
through the state liquor store as specified on the store or-
der form.
1
butwill be noticed in a supplemental requisition for mer-
chandise, willnothavesupplymaintainedinthewarehouse
butwillhaveordersdistributedtostateliquorstorestomeet
estimated seasonal demand, and will be eligible for shelf
and/orfloordisplayin stateliquorstoresdependingon ex-
pected demand for the product in a store.
"Promotional" productswill not bepublished in thisprice
list, but will be noticed in a supplemental requisition for
merchandise, will nothavesupplymaintainedintheware-
housebutwill only bereceived andshipped in thequanti-
tyapprovedforthepromotion, andwill beeligibleforshelf
and/or floor display in state liquor stores in the quantity
and for the period approved for the promotion.
"Collectible" products will be so designated, will be pur-
chasedforlimiteddistributioninless-than-full-casequan-
tities to provide access to collectors based upon past sales
histories of similarly designated collectibles with no com-
mitment to a minimum service level, and will be eligible
forshelfdisplayinstateliquorstoresdependingonexpected
demand for the product in a store.
STATE PRICING FORMULA
42.11.104 RETAIL SELLING PRICE (1) The retail selling price
of liquor, other than fortified wine, as defined in 16-1-106 (11),
MCA, is determined by adding:
(a) the department's base case cost; and
(b) thestatemarkupof40% onthedepartment'sbasecasecost.
(2) The retail selling price of fortified wine containing more
than 16% but no greater than 24% alcohol by volume is deter-
mined by adding:
(a) the department's base case cost; and
(b) the state markup for fortified wine bottled in the follow-
ing sizes:
(i) 1.50 liter is marked up at 42% on the department's base
case cost plus 27 cents per bottle;
(ii) .750 liter is marked up at 51% on the department's base
case cost plus 12 cents per bottle;
(iii) .375 liter is marked up at 59% on the department's base
case cost plus two cents per bottle;
(c) Fortified wine bottled as .720 liter is marked up the same
as .750 liter.
(3) The retail selling price of table wine as defined in
16-1-106(22), MCA, containing not less than 0.5% or more than
16% alcohol by volume is determined by adding:
(a) The department's base case cost; and
(b) the state markup for table wine bottled in the following
sizes;
(i) 1.50 liter and larger sizes are marked up at 41% on the
department's base case cost plus 68 cents per bottle;
(ii) 1.00 liter is marked up at 58% on the department's base
case cost plus 25 cents per bottle;
(iii) .750 liter and smallersizes are marked up at 49% on the
department's base case cost plus 49 cents per bottle.
(c) Thesellingpriceoftablewinethatresultsfrom addingsub-
sections (a) and (b) is rounded up to the nickel.
(4) For liquor and fortified wine, "'base case cost" means the
supplier's quoted price plus freight charges from the supplier to
thestatewarehouseand theaveragefreight to all stateliquorfa-
cilities. For table wine, "base case cost" means the statewide
weighted average cost, which is the supplier's quoted price plus
freight chargesfrom thesupplier to thestatewarehouse and the
average freight to all state liquor facilities, and applicable taxes
as provided in Title 16, Chapter 1, part 4, MCA.
(5) Forliquorandfortifiedwine, thecosttotheretailpurchaser
is the retail selling price plus applicable state taxes as provided
inTitle 16, chapter 1, part4, MCA, thetotalofwhichisrounded
up to the nickel. For table wine, the cost to the retail purchaser
is the retail selling price as provided in subsection (3),
(6) The department may reduce the retail selling price of
productswhichthedepartmenthasdesignatedforcloseoutorare
determinedtobeoverstockedinordertoencouragetheirpurchase
and elimination from the state inventory.
Closeout products are those that thedepartment has removed
from its published listingof classes, varieties, and brands of liq-
uorand tablewinetobekept forsale at anystateliquorfacility.
Overstocked products are those classes, varieties, and brands of
liquor and table wine which are in the state's inventory in an
amount greater than would be sold in a 12-month period.
AUTH: 16-1-303MCA; IMP: 16-1-103, 16-1-301, 16-1-302, 16-1-401,
16-1-404, 16-1-411, 16-2-101, and 16-2-301 MCA.
—
FEDERAL TAXES EXCISE TAX RATES
Applied to domestic and imported products
SCHEDULE
1
Distilled Spirits (alcohol, whisky, brandy
gin, rum cordials, etc.) $12.50 per proof gal.
Rectified distilled spirits or wines, (additional
to spirits or wine gallonage tax) .30 per proof gal.
Wines, naturally fermented, alcohol content
not more than 14% by volume
(sauterne, claret, burgundy, etc.) .17 per wine gal.
Wines, alcohol content more than 14% but
not more than 21% by volume .67 per wine gal.
Champagne and other naturally fermented
sparkling wines 3.40 per wine gal.
Carbonated Wine 2.40 per wine gal.
Vermouth .67 per wine gal.
—
FEDERAL TAXES CUSTOM DUTY RATES
Applied only to imported products
SCHEDULE 2*
Scotch and Irish $ .28 per proof gal.
Canadian .34 per proof gal.
Brandy (in containers not over one gallon .... 3.40 per proof gal.
Brand)' valued between $9 and $13
per gallon 1.25 per proof gal.
Brandy valued over $13 per gallon .69 per proof gal.
Gin, Liqueurs .50 per proof gal.
Rum L66 per proof gal.
Wines, naturally fermented, alcohol content
not more than 14% by volume (sauterne,
claret, burgundy, etc.) in containers
of less than one gallon 375 per wine gal.
Wines, alcoholic content more than 14% .... LOO per wine gal.
Champagne, other naturally fermented
sparkling wines, and carbonated wines .... 1.17 per wine gal.
Vermouth .21 per wine gal.
*1985State& FederalBeverageAlcohol TaxBriefsPublishedbyDISCUS.
METRIC CONTAINER SIZES
DISTILLED SPIRITS
lABCA No. Bottle U.S. Fluid
Code Metric Size Per Case Ounces
17 1.75 Liter 6 59.2 oz.
10 1 Liter 12 33.8 oz.
75 750 Milliliters 12 25.4 oz.
37 375 Milliliters 24 12.7 oz.
20 200 Milliliters 48 6.8 oz.
05 50 Milliliters 120 1.7 oz.
WINE
40 4 Liters 4 135.2 oz.
30 3 Liters 4 101.4 oz.
15 1.5 Liters 6 50.7 oz
10 1 Liter 12 33.8 oz.
75 750 Milliliters 12 25.4 oz.
37 375 Milliliters 24 12.7 oz.
PRICE ANALYSIS EXAMPLE
Effective January 1, 1991
ML
750 bottle of 80 Proof Distilled Spirits
Shipped from a Kentucky Distillery
Retail $7.35
(price does not include 5% discount allowed customers
for case-lot purchases)
RETAILPRICE DISTRIBUTIONOFLIQUOR
BREAKDOWN TAXESAND PROFITS
StatesTaxes $1.51 16% ExciseTax-To-State
General Fund
.•- 10% LicenseTax
Markup $1.66^ 40% Markup-Covers
OperatingCostsOfState
LiquorSystem And Provides
Net Profit Which IsTurned
Total Freight$ 08 ToTheGeneral Fund
FederalTaxes $2.14
Distillery Price $1.96
30% ofLicenseTax allocatedtocountiesaccordingtoamount
of liquor purchased in each county, to be distributed by county
treasurers to incorporated cities and towns within the counties.
4V2% ofLicenseTaxallocatedtocountiesforcountypurposes.
65'/2% ofLicenseTaxdepositedtocreditofMontanaDepart-
ment of Institutions for treatment. Rehabilitation, and Preven-
tion of Alcoholism.
ExciseTaxandlicensetaxcollectedonproductsmanufactured,
distilled, rectified, bottled, orprocessed, by acompanythatsold
not more than 200,000 proof gallonsofliquor nationwide in the
calendar year preceding imposition of the tax are set at 13.8%
and 8.6% respectively.
TABLE OF CONTENTS
Page
—
SPECIALTIES Seasonal, Collectibles, Mixes 7
—
WHISKY Imported
SCOTCH
7
CANADIAN 8
IRISH 10
—
WHISKEY Domestic 10
—
GIN Imported 12
—
GIN Domestic 12
VODKA — Imported 13
VODKA — Domestic 14
ALCOHOL — Domestic 15
RUM — Imported 15
RUM — Domestic 15
—
RRANDY Imported 16
—
BRANDY Domestic 16
—
COCKTAILS Domestic 17
—
CORDIALS Imported and Domestic
LIQUEURS & SPECIALITIES 17
SCHNAPPS 20
—
TEQUILA Imported & USB 21
—
DESSERT/FORTIFIED WINE
Imported and Domestic 22
—
VERMOUTH/APERTIF Imported and Domestic ... 22
—
WHITE TABLE WINE Imported and Domestic.... 23
—
PINK TABLE WINE Imported and Domestic 23
—
RED TABLE WINE Imported and Domestic 23
—
SPARKLING WINES Imported and Domestic 24
—
FLAVORED TABLE WINES
Imported and Domestic 24
Note: N means New Listing
+ or - means increase or decrease in price
The formula for figuring per ounce cost is as follows:
Retailcostdividedbysizedividedby33.8 = costperounce. You
must set vour decimal over si.x digits!
Example:' $8.50 divided by .750 = 11.333333 divided by 33.8
= .335306 or .335 cost per ounce.
Prices are subject to change without notice.
ThePublisherhas used all reasonableeffort toshow correct and
up to date information. Publisher assumes no responsibility for
accuracy or completeness of this publication.
Units Item Unit
stock No. Product Name /Case Type Retail Status
SPECIALTIES
SEASONAL, COLLECTIBLES, MIXES
000-940107-37 MONTANA CENTENIAL D 12 C 29,95
003-333333-10 MR T BLOODY MARY MIX 12 T 2.25 NEW
003-933884-75 ROSES GRENADINE SYRP 12 V 2.70 -i-
003-933894-75 ROSES LIME JUICE 12 V 3.85 +
003-959047-10 J CUERVO MARG MIX 12 2.55
004-901989-75 OLD MONTANA RED EYE 12 15.00
005-001117-75 GLENFIDDICH SPODE D 3 C 10535
025-000023-37 CASEY JONES TANK CAR 6 C 5795 NEW
025-000028-37 CASEY JONES LOCOM 6 C 91.05
025-000031-37 CASEY JONES CABOOSE 6 C 66.05
025-000038-75 BEAM 90 BLK FIRE HEL 6 C 52.60
025-000040-75 BEAM COMBO BAG & EXP 6 C 89.05
025-000043-75 1990 DUCKS UNLTD 6 C 6875
025-000045-75 86 INDY 500 PACE CORV 6 C 83.85
025-000046-75 BEAM TBIRD LT GRAY 6 C 53.65
025-000054-75 57 BLK CHEVY CONV 6 C 88.30
025-000058-75 BEAM GENERAL LOCOMO 6 C 74.35
025-000062-75 BEAM WOOD TENDER 6 C 56.60
025-000063-75 BEAMS 1957 CHEVY 6 C 6245
025-000064-75 BEAMS 1978 PACE CAR 6 C 68.35
025-000071-75 WALLEYE PIKE DEC 6 C 53.65
025-000072-75 BEAM 35 FIRE PUMPER 6 C 81.60
025-000075-75 57 RED CHEVY CONV 6 C 88.25
025-000082-75 BEAM RED 57 CHEVY 6 C 62.45
025-000083-75 BEAM BLACK 57 CHEVY 6 C 6245
025-000093-37 BEAM DUCK DECOY 6 C 6245
025-000094-75 1934 FORD FIRE CHIEF 6 C 81 60
025-000098-75 BEAM'S POLICE PATROL 6 C 83.10
025-000099-75 BEAM HLDY NUTCRKER D 6 C 47.80
025-000101-75 BEAM 1989 DUCKS UNL 6 C 66.90
025-000103-75 90 HOL NUTCRACKER 6 C 59.40
025-000104-75 BEAM JUKEBOX 6 C 61.25
025-000107-37 CASEY JONES BOX CAR 6 C 62.70
025-000108-75 BEAM 57 BLK CORVEHE 6 T 89.00 +
025-000114-75 BEAM LEPRECHAUN DEC 6 C 56.70 NEW
—
WHISKY IMPORTED SCOTCH
100-004826-75 DALMORE SCOTCH 86 12 T 27.20
100-005006-75 GLENFIDDICH SCOTCH 12 28.60
100-005036-75 THE GLENLIVET 86 12Y 12 28.80 -t-
101-004226-75 BALLANTINE'S SCO 86 12 17.85 -i-
101-004711-05 CHIVAS REGAL 86 12YR 120 2.25 -i-
101-004714-37 CHIVAS REGAL 86 12YR 24 13.60 -i-
101-004716-75 CHIVAS REGAL 86 12YR 12 24.60 +
101-004718-17 CHIVAS REGAL 86 12YR 6 56.35 +
101-004791-05 CUHY SARK SCOTCH 86 120 1.60 -i-
101-004794-37 CUHY SARK SCOTCH 86 24 10.00 -i-
101-004796-75 CUHY SARK SCOTCH 86 12 18.30 -t-
101-004797-10 CUHY SARK SCOTCH 86 12 23.75 -i-
101-004798-17 CUnY SARK SCOTCH 86 6 38.45 -i-
101-004866-75 DEWARS SCOTCH 86.8 12 17.95 -t-
101-004868-17 DEWARS SCOTCH 868 6 37.30 -i-
101-005304-37 J&B RARE SCOTCH 86 24 T 9.55
Units Item Unit
Stock No. Product Name /Case Type Retail Status
101-005306-75 J&B RARE SCOTCH 86 12 17.50
101-005308-17 J&B RARE SCOTCH 86 6 36.05
101-005326-75 J WALKER ELK 86.8 12 25,10 -i-
101-005344-37 J WALKER RD LBL 86.8 24 9.70
101-005346-75 J WALKER RD LBL 86.8 12 17.65
101-005347-10 J WALKER RD LBL 868 12 T 22.80
101-005348-17 J WALKER RD LBL 86.8 6 36.45
101-005816-75 H & H PINCH 86 15Y 12 2845 -i-
102-008046-75 HIGHLAND MIST 12 86 12 T 975 NEW
102-008048-17 HIGHLAND MIST 12 86 6 T 19,45 NEW
102-008207-10 HSE OF STUART SCO 80 12 11.30
102-008338-17 INVER HOUSE SCOTCH80 6 1925
102-008824-37 LAUDER'S SCOTCH 80 24 4.95
102-008826-75 LAUDER'S SCOTCH 80 12 950
102-008827-10 LAUDER'S SCOTCH 80 12 1130
102-008828-17 LAUDER'S SCOTCH 80 6 1920
102-009126-75 MC MASTERS SCO 80 PF 12 950
102-009128-17 MC MASTERS SCO 80 PF 6 2100
102-009196-75 MONTANA GOLD SCOTCH 12 T 995
102-009198-17 MONTANA GOLD SCOTCH 6 T 2050
102-009236-75 MUIRHEAD SCOTCH 80PF 12 9.35
102-009238-17 MUIRHEAD SCOTCH 80PF 6 1930
102-009278-17 OLD SMUGGLER SC 80PF 6 2190 -
102-009426-75 PASSPORT SCOTCH 80 12 10.90
102-009428-17 PASSPORT SCOTCH 80 6 2145
102-010006-75 SCORESBY SCOTCH 86 12 945
102-010007-10 SCORESBY SCOTCH 12 T 11.75 NEW
102-010008-17 SCORESBY SCOTCH 86 6 1995
102-010196-75 12 CLANS SCOTCH 86PF 12 1155
102-010276-75 USHERS GR STRIPE 80 12 11.50
102-010278-17 USHERS GR STRIPE 80 6 23.30
102-010347-10 VAT 69 GOLD 80 12 1170 -i-
102-010348-17 VAT 69 GOLD 80 6 20.60 +
PREMIUM
SCOTCH WHISKY
Size Red.
.75 L $19.95
L $11.75
1
750 ml. $ 9.45
86 TP^roo,^fr #1 SCOTCH
IN THE WEST
Scoresby Importing Company • Louisville, Kentucky
CANADIAN
10-010624-37 CANADIAN CLUB 80 6YR 24 5.80
10-010626-75 CANADIAN CLUB 80 6YR 12 11.50
