Bill > S1333

This bill amends existing law to provide a tax on beer with more than 5% of alcohol by volume and to provide for revenue distribution. It increases the alcohol content threshold for beer from 6% to 16% by volume, and imposes a higher tax rate of $13.95 per barrel on beer containing more than 5% alcohol by volume, compared to the $4.65 per barrel tax on beer with 5% or less alcohol. The revenue from the higher tax on stronger beer is distributed with 12% going to the substance abuse treatment fund and the remainder to the general fund, while the revenue from the lower tax on weaker beer continues to be distributed to the substance abuse treatment fund, permanent building fund, and general fund.

Government Affairs, Justice

State Affairs Committee (Senate)

https://legislature.idaho.gov/sessioninfo/2020/legislation/S1333/