Who is required to have a soft drink license?
Section 12-21-1710 states that a distributor, wholesaler, or retailer first receiving untaxed soft drinks or soft drink products shall obtain for each place of business a soft drink license. For the purpose of this section “place of business” means any place where soft drinks are manufactured by a distributor, or any place where untaxed bottled soft drink syrups and powders, base products, and other items taxed under this article are received or stored by a distributor, wholesale, or retail dealer. For the purpose of this section “distributors or wholesale dealers” include any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups or powders, or base products for mixing, compounding, or making soft drinks to retail dealers or other wholesale dealers for resale purposes. Out-of-state distributors and wholesale dealers shall obtain appropriate distributors’ or wholesale dealers’ licenses upon compliance with the provisions of this article and
Related Questions
- Will allowing the addition of caffeine to any carbonated soft drink limit the availability of non-caffeinated soft drinks for consumers who must or wish to avoid caffeine?
- Would a local company, such as a soft drink bottler, need a license to provide signs for the council to use in promoting a council event?
- Who is required to have a soft drink license?
