Bill > S3452

This bill reduces the alcoholic beverage tax rate on cider and low-percentage alcohol by volume (ABV) liquors, such as canned cocktails, to match the lower tax rate for beer. Specifically, the bill sets the tax rate for cider at $0.12 per gallon, down from the current $0.15 per gallon, to align with the beer tax rate. Additionally, the bill establishes a $0.12 per gallon tax rate for liquors containing less than 9.9% ABV, which are currently taxed at the higher $5.50 per gallon rate for liquor. These changes are intended to provide parity in the tax treatment of these lower-alcohol beverages compared to beer.