24. Iíve obtained a license to sell refillable containers (growlers) of draft beer. Are these subject to sales tax? When a customer returns to have a growler refilled, is the growler subject to sales tax again?
The refillable containers (growlers) are tangible personal property and are subject to the 6% sales tax rate. The contents of the growler are subject to the 9% tax rate. If the customer is not purchasing the growler, there is no sales tax on a previously purchased refillable container. However, the 9% tax rate applies to the purchase of each refill of an alcoholic beverage.