ARM 42.11.104. CALCULATION OF POSTED PRICE

(1) The posted price of liquor is determined by: (a) adding: (i) the wholesale price as set forth in (2); (ii) the liquor excise tax as determined under 16-1-401, MCA; and (iii) the liquor license tax as determined under 16-1-404, MCA; (b) dividing the total from (a) by the number of individual units within the case; and (c) rounding the total from (b) up to the next nickel increment. (2) The wholesale price is determined by: (a) adding: (i) the vendor's current quoted price per case; and (ii) the department's current freight rate per case to agency liquor stores; and (b) multiplying the total from (a) by the state markup as set forth in (3). (3) Unless a vendor qualifies for a reduced state markup under ARM 42.11.106, the state markup is as follows: (a) 40.5 percent on any liquor other than fortified or sacramental wine; (b) 51 percent on fortified wine containing more than 16 but no greater than 24 percent alcohol by volume; and (c) 20 percent on sacramental wine containing more than 16 but no greater than 24 percent alcohol by volume.