Invoice price and wholesale price
To price your products accurately, you need to understand the difference between the wholesale price and the invoice price.
- The invoice price is the amount you will be paid for your product; this price should include all of your costs plus your profit
- The wholesale price is what other licensees (such as liquor stores, bars and restaurants) will pay for your product; this is the invoice price plus the recycling fee, excise duty (if applicable), provincial markup, GST and container deposit, all of which are collected by AGLC
To learn more about how cost is determined, see the Journey of a Bottle diagram.
When pricing your products, keep in mind the AGLC policies (Section 3.8) that you must follow.
- The wholesale price of your products will be the same for all licensees (such as liquor stores, bars and restaurants), regardless of the quantity purchased; everyone pays the same wholesale price for a liquor product
- You can price your products differently in multipacks; for example, a 24-pack of beer can cost less per can than a 6-pack of beer; but everyone will pay the same wholesale price for a 24-pack and the same wholesale price for a 6-pack
- For gift packs, you must make sure your products are listed at a wholesale price equal to or greater than the base price of the product
- You can change your prices once a week using the price change schedule available on the liquor agency portal (LAP)
All liquor in Alberta is sold through AGLC. AGLC adds a markup to the liquor, which it collects on behalf of the Alberta government. The markup goes to the General Revenue Fund to support programs and initiatives that benefit all Albertans.
Liquor markup is applied as a flat rate per litre depending on the product type and alcohol content. Markup rates are established in policy.
For current markup rates, see the Liquor Markup Schedule.
Who pays the markup?
Markup, taxes and feels are included in the wholesale price, therefore licensees (such as liquor stores, bars and restaurants) pay for the markup, taxes and fees when they buy liquor products from AGLC. Liquor manufacturers do not pay the markup, taxes and fees.
All licensees pay the same wholesale price for a liquor product. Licensees can then determine their own product pricing at their business.
Recycling fees and container deposits
For current recycling fees and container deposit rate information, visit albertadepot.ca.
Empty keg deposits
There are three ways for manufacturers to get deposits back from empty kegs:
- use the Connect Logistics Services (CLS) Keg Deposit Program (KDP)
- use the AGLC invoicing process (self-distribution)
- manage a keg deposit program of your own (self-distribution)
For details, see the Refundable Empty Keg Deposits tip sheet.