Bill > A477

Introduced Session

This bill creates a new taxable category of alcoholic beverages called flavored malt beverages, imposes a separate rate of taxation on flavored malt beverages pursuant to the alcoholic beverages tax and allocates the associated revenue evenly between the Alcohol Education, Rehabilitation and Enforcement Fund and the General Fund. Though produced in a manner which incorporates certain aspects of beer brewing, much of the flavoring and alcohol in flavored malt beverages is derived from the addition of distilled spirits. This production process has the effect of creating an alcoholic beverage that is sufficiently beer-like to be taxed like beer, but sold as something else entirely. Alcoholic lemonades, alcoholic colas and cooler-type products are examples of such products. This bill creates a new category of alcoholic beverages entitled flavored malt beverages for purposes of the alcoholic beverages tax. The new flavored malt beverage category is taxed at a rate of $4.40 per gallon to account for its reliance on distilled spirits during the production process. The bill also calls for the proceeds derived from this new category to be allocated evenly between the Alcohol Education, Rehabilitation and Enforcement Fund and the General Fund.

AI Summary

Committee Categories

Joe Danielsen (D)*, 

Introduced, Referred to Assembly Oversight, Reform and Federal Relations Committee (on 01/09/2024)

Official Document