Legislative Activity - Taxes
Last Update: March 14, 2017
2017 BILLS
United States
Senate Bill 236 | House Bill 747
Summary: Reduces the tax rate on beer from $18 per barrel (barrel = 31 gallons) to $16 per barrel on the first 6 million barrels produced or imported. The rate is further lowered for domestic brewers that produce less than 2 million barrels annually from $7.00 to $3.00 per barrel on the first 60,000 barrels. Increases the alcohol volume on still wines that are taxed at the rate of $1.07 per gallon from not more than 14% ABV to not more than 16% ABV (presently wine containing more than 14% ABV through 21% ABV is taxed at $1.57 per gallon). Lowers the tax rate on distilled spirits from $13.50 per proof gallon to $2.70 per proof gallon for the first 100,000 proof gallons produced in a calendar year and $13.34 on the next 22,130,000 proof gallons. Two or more entities (whether under common control) that produce distilled spirits marketed under a similar brand, license, franchise, or other arrangement shall be treated as a single taxpayer. The reduced tax rate on distilled spirits is available for imports after the fulfilling of additional requirements. Directs specific funding for 2017 and 2018 to accelerate the processing of formula and label applications, enforcement of trade practice violations, and accelerating permit applications for non-industrial alcohol production and distribution.
Sponsor(s): Senate Ron Wyden (D-Oregon) | Representative Erik Paulsen (R-MN)
Indiana
Senate Bill 287
Summary: Increases the tax rate on liquor from $2.68 to $2.77 per gallon. Allocates 2 ¼ cents to development funding for the arts commission, water infrastructure, and parks and trails.
Sponsor(s): Senator Jon Ford (R-Terre Haute)
Senate Bill 288
Summary: Lowers the beer excise tax rates to: (1) $0.035 for the first 500,000 gallons of beer or flavored malt beverage sold in Indiana; and (2) $0.075 for the next 14.5 million gallons of beer or malt beverage sold in Indiana; if certain percentages of the hops and barley in the beer or malt beverage are grown in Indiana.
Sponsor(s): Senator Jon Ford (R-Terre Haute)
Kansas
Governor’s Budget Proposal
Summary: Increases the liquor enforcement tax from 8% to 16%.
Sponsor(s): Representative Mary Franson (R-Alexandria) | Senators Bill Ingebrigtsen (R-Alexandria), Rich Draheim (R-Madison), Bill Weber (R-Luverne), and more
Minnesota
House Bill 1124 | Senate Bill 866
Summary: Allows wineries that produce fewer than 75,000 gallons of wine and cider annually to take a tax credit in the amount of excise tax paid on their products, not to exceed $136,275 in a fiscal year.
Sponsor(s): Governor Sam Brownback (R)
Montana
SB 328 | LC 1766
Summary: Increases tax rates on liquor, beer, and wine by approximately ten percent on all production types.
Sponsor(s): Senator Lea Whitford (D-Cut Bank)
New Hampshire
House Bill 496
Summary: Increases the tax rate on beer from $0.30 to $0.50 per gallon.
Sponsor(s): Representative Robert Theberge (D-Coos)
Oklahoma
House Bill 1686
Summary: Increases the tax rate on beer from $0.40 to $1.45 per gallon and liquor from $5.55 to $13.23 per gallon. The additional revenue collected from the tax rate increase shall be apportioned to the state, municipalities and counties.
Sponsor(s): Senator Harold Wright (R-Weatherford)
Senate Bill 58
Summary: Lowers the tax rate imposed on on-premises retailers’ gross receipts from 13.5% to 10%.
Sponsor(s): Senator Stephanie Bice (R-Oklahoma City)
South Dakota
Senate Bill 81
Summary: Prohibits powdered alcohol.
Sponsor(s): Senators Jack Kolbeck (R-Lincoln), Jim Bolin (R-Lincoln), Bob Ewing (R-Lawrence), and more
Virginia
House Bill 1842 SIGNED INTO LAW
Summary: Increases from 101 to 151 the proof of neutral grain spirits or alcohol that may be sold at government stores.
Sponsor(s): Representative Barry Knight (R-Virginia Beach)
Senate Bill 1314 DEAD
Summary: Imposes an additional 1% sales tax on spirits sold at a government store. Allocates the increased funding to the Supplemental Public Safety Fund.
Sponsor(s): Senator Charles Carrico, Sr. (R-Grayson)
Washington
House Bill 1113
Summary: Increases the local government share of excess liquor revenue.
Sponsor(s): Representatives Dave Hayes (R-Camano Island), Tana Senn (D-Mercer Island), Terry Nealey (R-Walla Walla), Sherry Appleton (D-Poulsbo), and more
Wyoming
House Bill 166
Summary: Increases taxes on beer from $0.02 to $0.20 per gallon, wine from $0.28 to $0.72 per gallon, and liquor from $0.94 to $3.73 per gallon. Revenue from the tax is allocated in the following amounts: 22% to the general fund; and, 78% to the school foundation fund.
Sponsor(s): Representative Cathy Connolly (D-Albany)
House Bill 274
Summary: Increases taxes on beer from $0.02 to $0.06 per gallon, wine from $0.28 to $0.84 per gallon, and liquor from $0.94 to $2.82 per gallon. Allocates first $2,000,000 the general fund and any additional funds in equal amounts to the treatment program account, children’s trust fund and juvenile services block grant account.
Sponsor(s): Representative Scott Clem (R-Campbell)
United States
House Bill 4934
Summary: Increases the tax credit on wines from smaller producers (no more than 250,000 gallons per year) to all producers. The tax credit for wine under 14% ABV is increased from $0.90 for the first 100,000 gallons to $1.00 for the first 30,000 gallons, $0.90 for the next 100,000 gallons, $0.53 for the next 620,000 gallons.
Sponsor(s): Representative Mike Thompson (D-Napa)
Indiana
Senate Bill 127 DEAD
Summary: For beers containing at least 20% hops or barley grown in Indiana, the tax rate is reduced from $0.115 per gallon to $0.035 per gallon for the first 500,000 gallons produced and $0.075 per gallon for the next 14.5 million gallons.
Sponsor(s): Senator Jon Ford (R-Terre Haute)
Kentucky
House Bill 310 DEAD
Summary: Decreases the tax rate on distilled spirits between July 1, 2015 and June 1, 2018 from 11% to 10% for wholesale sales.
Sponsor(s): Representatives Susan Westrom (D-Fayette), Sal Santoro (R-Boone), Linda Belcher (D-Bullitt)
Louisiana
First Extraordinary Session House Bill 11 DEAD
Summary: Lowers discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages from 2% to 1% on low alcohol content products and from 3.33% to 2.5% for high alcohol content.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session House Bill 13 DEAD
Summary: Repeals discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages. Presently a discount is given for on taxes due at the rate of 2% for low alcohol content products and 3.33% for high alcohol content products.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session 1 House Bill 27 Signed into law
Summary: Increase tax rate on alcoholic beverages, including beer from $1.22 to $1.63 per gallon, wine from $0.11 to $0.95 per gallon, and liquor from $2.50 to $3.44 per gallon.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session House Bill 28 Signed into law
Summary: Lowers discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages from 2% to 1.5% on low alcohol content products and from 3.33% to 2.5% for high alcohol content.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
Maryland
Senate Bill 220 DEAD
Summary: Lowers the tax rate on alcoholic beverages from 9% to 5% of the charge for an alcoholic beverage.
Sponsor(s): Senator James Brochin (D-Baltimore County)
New Hampshire
House Bill 1182 DEAD
Summary: Lowers the effective license fee rate that wine manufacturers pay from 5% of sales to $1.00 per gallon of wine sold.
Sponsor(s): Representatives John Potucek (R-Derry), Joseph Hannon (R-Lee), Max Abramson (R-Seabrook), and more
New Jersey
Assembly Bill 1726
Summary: Reduces the rate on liquor from $5.50 per gallon to $4.40 per gallon.
Sponsor(s): Representative Louis Greenwald (D-Voorhees)
New York
Senate Bill 1553
Summary: Increase the tax rate on alcoholic beverages including beer from $0.14 to $0.24 per gallon, wine from $0.30 to $0.51 per gallon, and distilled spirits from $0.67 to $1.23 per liter.
Sponsor(s): Senator Keven Parker (D-Brooklyn)
Washington State
House Bill 2642 DEAD
Summary: Exempts the first twenty thousand gallons of wine produced by a domestic winery from the state’s wine tax.
Sponsor(s): Representatives Cary Condotta (R-East Wanatchee), Sharon Wylie (D-Vancouver), Elizabeth Scott (R-Monroe), and more
Senate Bill 6388 DEAD
Summary: Exempts the first twenty thousand gallons of wine produced by a domestic winery from the state’s wine tax.
Sponsor(s): Senators Judy Warnick (R-Ellensburg), Jim Honeyford (R-Granger), and Barbara Bailey (R-Camano Island)
West Virginia
House Bill 2633 DEAD
Summary: Increases tax on beer from $0.18 to $0.35 per gallon and wine from $1.00 to $2.00 per gallon and dedicates the increased revenue to a prevention, intervention, treatment and recovery fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
Louisiana
House Bill 382
Summary: Increases the tax rate on alcoholic beverages including liquor from $2.50 to $5.48 per gallon and wine from $0.11 to $0.26 per gallon.
Sponsor(s): Representative Katrina Jackson (D-Monroe)
House Bill 794
Summary: Increases the tax rate on alcoholic beverages including liquor from $2.50 to $5.48 per gallon and wine from $0.11 to $0.26 per gallon.
Sponsor(s): Representative James Fannin (R-Jonesboro)
Mississippi
House Bill 82
Summary: Increases tax rate on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon and wine from $0.35 to $0.525 per gallon as well as raises the ABC markup from 3% to 4.5%.
Sponsor(s): Representative Bob Evans (D-Copiah)
West Virginia
Senate Bill 98
Summary: Increases the tax rates imposed on alcoholic beverages by 25%.
Sponsor(s): Senator Mitch Carmichael (R-Ripley)
House Bill 2633
Summary: Increases tax rates on alcoholic beverages including beer from $0.35 to $0.70 per gallon and wine from $1.00 to $2.00 per gallon; requires that the liquor wholesale markup rate be raised to an amount that generates an additional $6.5 million annually. Provides for these increases to be paid into the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
South Dakota
House Bill 1003
Summary: Increases tax rates on alcoholic beverages including wine from $0.93 to $1.16 per gallon and distilled spirits from $3.93 to $4.91 per gallon. Removes 2% tax imposed on certain purchases by wholesalers.
Sponsor(s): Representatives Roger Solum (R-Codingtong), Timothy Johns (R-Lawrence), and Tim Rounds (R-Hughes)
Massachusetts
House Bill 2633
Summary: Increases the tax rates on alcoholic beverages including beer from 10.5 cents to 21 cents per gallon, wine from $1.10 to $2.20 per gallon, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representative Kay Khan (D-Newton)
Minnesota
House Bill 3167 - Signed into law
Summary: A distiller that produces no more than 40,000 proof gallons of distilled spirits per year is entitled to a tax credit of $1.33 per liter on 100,000 liters sold in any fiscal year beginning July 1.
Sponsor(s): Representatives Ann Lenczewski (DFL-Hennepin), Greg Davids (R-Fillmore) and Jeanne Poppe (DFL- Mower)
New Jersey
Assembly Bill 2001
Summary: Reduces tax rates on liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70.
Sponsor(s): Assemblyman Louis Greenwald (D-Mount Holly)
Senate Bill 2451
Summary: Imposes a $0.25 surcharge on each alcoholic beverage sold by on-sale retailers in municipalities where there are 200 or more licenses. The fee shall be dedicated to the Alcohol Education, Rehabilitation and Enforcement Fund.
Sponsor(s): Senator Nellie Pou (D-Elmwood Park Borough)
New York
Senate Bill 3123
Summary: Increases the per gallon tax rate on alcoholic beverages, including beer from $0.14 to $0.24, wine from $0.30 to $0.51, spirits from $6.46 to $8.54, and hard cider from $0.0379 to $0.04.
Sponsor(s): Senator Kevin Parker (D-Brooklyn)
United States
Senate Bill 2169
Summary: Reduces the tax rate on the first 100,000 proof gallons of distilled spirits produced or imported from $13.50 per proof gallon to $2.70 per proof gallon.
Sponsor(s): Senator Kirsten Gillibrand (D-NY)
Connecticut
Senate Bill 49
Summary: Creates a pilot program for exempting beer, wine and liquor from sales taxes during the winter holiday period.
Sponsor(s): Senator Kevin Witkos (R-Avon)
Senate Bill 50
Summary: Exempt the sale of beer from sales tax.
Sponsor(s): Senator Kevin Witkos (R-Avon)
House Bill 5122
Summary: Reduces alcoholic beverages excise tax for craft beers.
Sponsor(s): Representative James Maroney (D-Orange)
Hawaii
House Bill 1123
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Representatives Angus Mckelvey (D-West Maui), Tom Brower (D-Waikiki), Cindy Evans (D-North Kona)*
Senate Bill 1261
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Gilbert Keith-Agaran (D-Wailuku), Russell Ruderman (D-Puna)*
Senate Bill 2051
Summary: Changes the tax rates on alcoholic beverages by unspecified amounts.
Sponsor(s): Senators Josh Green (D-Kona), Suzanne Chun Oakland (D-Liliha) and Russell Ruderman (D-Puna)
House Bill 2483
Summary: Reduces the tax rates on alcoholic beverages produced by small producers, including distilled spirits from $5.98 per gallon to $2.57 per gallon, wine from $0.1.38 to $0.59 per gallon, and draft beer from $0.54 to $0.23 per gallon.
Sponsor(s): Representative (D-Lahaina)
Senate Bill 3041
Summary: Reduces the tax rates on alcoholic beverages produced by small producers, including distilled spirits from $5.98 per gallon to $2.57 per gallon, wine from $0.1.38 to $0.59 per gallon, and draft beer from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Will Espero (D-Ewa Beach), Russell Ruderman (D-Puna)*
Michigan
House Bill 5275
Summary: “Michigan farm to glass” tax exemption for beer, wine, mead and cider produced with state grown products. Tax credit amount and requirements varies over time.
Sponsor(s): Representative Douglas Geiss (D-Taylor)
Mississippi
House Bill 183
Summary: Increases the tax rate on alcohol sold by the Alcoholic Beverage Control Department including distilled spirits from $2.50 to $3.75 per gallon and wines from $0.35 to $0.525 per gallon. Increases the ABC markup on all alcoholic beverages from 3% to 4.5%. Increases tax rate on beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Representative Bob Evans (D-Copiah)
Washington
Senate Bill 6547
Summary: Reduces the various tax rates on distilled spirits in four phases beginning in 2015.
Sponsor(s): Senators Newbry Holmquist (R-Ellensburg), Steve Hobbs (D-Snohomish)), and Mark Liias (D-Paine)
West Virginia
Senate Bill 302
Summary: Increases the tax rates on alcoholic beverages by 25 percent including, beer from $0.177 to $0.222 per gallon and wine from $1.00 to $1.25 per gallon. The wholesale markup rate on distilled spirits will also be raised by twenty-five percent.
Sponsor(s): Senator Mitch Carmichael (R-Jackson)
Wyoming
House Bill 151
Summary: Imposes an additional excise tax on malt beverages at a rate of $0.17 per gallon.
Sponsor(s): Representatives W. Patrick Goggles (D-Fremont), James Byrd (D-Laramie), Rita Campbell (R-Fremont)*
* More than 3 sponsors
Tennessee
House Bill 200
Summary: Reduces the tax rate on high alcohol content beer (greater than 5% ABW) to $0.14 per gallon. Current rates on high alcohol content beer varies due to various factors, but generally exceeds $1.00 per gallon.
Sponsor(s): Representative Ryan Haynes (R-Westland)
United States
House Resolution 494
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per barrel. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representative Jim Gerlach (R-Pennsylvania)
House Resolution 1918
Summary: Reduces tax rate on beer from $18 to $9 per barrel. For “small brewers” the tax rate on the first 15,000 barrels is reduced to $0 and for between 15,001 and 60,000 barrels the tax rate is reduced from $7 to $3.50 per barrel.
Sponsor(s): Representative Tom Latham (R-Iowa)
Senate Bill 917
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per barrel. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senator Benjamin Cardin (D-Maryland)
Senate Bill 958
Summary: Summary: Reduces tax rate on beer from $18 to $9 per barrel. For “small brewers” the tax rate on the first 15,000 barrels is reduced to $0 and for between 15,001 and 60,000 barrels the tax rate is reduced from $7 to $3.50 per barrel.
Sponsor(s): Senator Mark Udall (D-Colorado)
Hawaii
House Bill 1123
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Representatives Angus Mckelvey (D-West Maui), Tom Brower (D-Waikiki), Cindy Evans (D-North Kona)*
Senate Bill 1261
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Gilbert Keith-Agaran (D-Wailuku), Russell Ruderman (D-Puna)*
Maine
Legislative Document 1402
Summary: Repeals excise tax on alcoholic beverages. Increases the sales tax applied to alcoholic beverages from 7% to 9%.
Sponsor(s): Representative Matthew Moonen (D-Portland)
Massachusetts
House Bill 2633
Summary: Doubles the excise tax rates on alcoholic beverages including beer from $0.105 to $0.21 per gallon, typical wines from $1.10 to $2.20 per gallon, and typical distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representative Kay Khan (D-Newton)
Senate Bill 88
Summary: Increases the excise tax rates on alcoholic beverages including beer from $0.105 to $0.32 per gallon, typical wines from $1.10 to $4.40 per gallon, and typical distilled spirits from $4.05 to $12.15 per gallon.
Sponsor(s): Senator Cynthia Creem (D-Newton)
Minnesota
House File 885
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Representative Karen Clark (DFL-Minneapolis)
House Bill 1056
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Representative Karen Clark (DFL-Minneapolis)
Senate Bill 902
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Senator (Chris Eaton (DFL-Brooklyn)
Senate Bill 1367
Summary: Establishes an alcohol impact fee on alcoholic beverages including $4.27 per gallon of distilled spirits, $1.28 per gallon of wine, and $0.53 per gallon of beer. The fees collected shall be credited to an alcohol impact fund.
Sponsor(s): Senator Richard Cohen (DFL-Ramsey)
Nebraska
Legislative Bill 653
Summary: Increases the tax rate on beer from $0.33 to $0.36 per gallon and dedicates $0.05 per gallon of the beer tax to fund law enforcement activities.
Sponsor(s): Senator Albert Davis (District 43)
New Hampshire
House Bill 168
Summary: Increases the beer tax from $0.30 to $0.40 per gallon and dedicates the additional $0.10 to the alcohol abuse and treatment fund.
Sponsor(s): Representative Charles Weed (D-Cheshire)
New Jersey
Assembly Bill 1324
Summary: Reduces the tax rate on alcoholic beverages including liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70 per gallon. The decreased rates are retroactively applied back to July 1, 2010.
Sponsor(s): Assembly Member Louis Greenwald (D-Burlington)
Senate Bill 834
Summary: Permits municipalities to recover certain costs and fees from alcoholic beverage licensees charged with violations.
Sponsor(s): Senators Joseph Vitale (D-Middlesex) and Jim Whelan (D-Atlantic)
New York
Assembly Bill 2978
Summary: Increases the tax rate on alcoholic beverages including: beer from $0.14 to $1.80 per gallon; wine from $0.30 to $2.63 per gallon; and, liquor from $6.43 to $8.55 per gallon. Allocates seventy percent of the alcohol taxes collected to alcoholism and substance abuse prevention and treatment fund.
Sponsor(s): Assembly Member Felix W. Ortiz (D-Brooklyn)
Assembly Bill 7767
Summary: Provides that any taxpayer that produces 16 million gallons or fewer of beer in the state shall receive a credit against the taxes paid on the beer.
Sponsor(s): Assembly member Joseph Lentol (D-North Brooklyn)
Senate Bill 3123
Summary: Increases the tax rate on alcoholic beverages including beer from $0.14 to $0.24 per gallon, wine from $0.30 to $0.51 per gallon, and liquor from $6.46 to $8.54 per gallon.
Sponsor(s): Senator Kevin Parker (D-Brooklyn)
Oklahoma
House Bill 1748
Summary: Increases the tax rate on beer containing more than 0.5% ABW through 3.2% ABW from $0.36 to $1.49 per gallon.
Sponsor(s): Representative Harold Wright (R-Weatherford)
Pennsylvania
House Bill 189
Summary: Decreases the tax rate imposed on liquor from 18% to 9% from January 1, 2013 and 0% from January 1, 2014.
Sponsor(s): Representative John D. Payne (R-Dauphin)
Rhode Island
House Bill 5127 Substitute A - SIGNED INTO LAW
Summary: Raises tax rates on alcoholic beverages including liquor from $3.75 to $5.40 per gallon, wine from $0.60 to $1.40 per gallon and beer from $0.096 to $0.106 per gallon. Ends the sales tax and markup on alcoholic beverages.
Sponsor(s): Representative Helio Melo (D-East Providence)
House Bill 5310
Summary: Provides for a series of sales tax holidays for alcoholic beverages sold for off-premises consumption.
Sponsor(s): Representatives John Carnevale (D-District 13), Raymond Hull (D-District 6), Raymond Johnston, Jr. (D-District 61), John DeSimone (D-District 5)*
House Bill 5559
Summary: Eliminates the sales tax on liquor and wine and increases the excise tax on liquor and wine in an amount sufficient to generate six million dollars in annual revenue.
Sponsor(s): Representatives Patricia Morgan, Robert Phillips, Gregory Costantino, Lisa Baldelli-Hunt*
* More than 4 sponsors
House Bill 5627
Summary: Exempts alcoholic beverages from the state sales tax.
Sponsor(s): Representatives Raymond Hull (D-Providence), Michael Chippendale, James McLaughlin, Patrick O’Neill*
Senate Bill 131
Summary: Provides a series of periods of sales tax holidays for alcoholic beverages sold for off-premises consumption.
Sponsor(s): Senators William Walska (D-Warwick), Walter Felag, Jr. (D-Bristol), and David Bates (R-Barrington)
Tennessee
House Bill 200
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Representative Art Swann (R-Maryville)
House Bill 677
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Representative Art Swann (R-Maryville)
Senate Bill 218
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Senator Doug Overbey
Senate Bill 422 (see also House Bill 999 ) - SIGNED INTO LAW
Summary: Lowers the tax rate on beer by excluding the state and federal taxes from the price used for calculating taxes owed by wholesalers.
Sponsor(s): Senator Brian Kelsey (R-Germantown)
Senate Bill 711
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Senator Doug Overbey
Texas
House Bill 3572 - SIGNED INTO LAW
Summary: Lowers tax rate on the gross receipts of a permittee that sells mixed beverage sold for on-premises consumption from 14% to 6.7%. Imposes a tax of 8.25% on each mixed beverage sold.
Sponsor(s): Representative Harvey Hilderbran (R-Kerrville)
Vermont
House Bill 368
Summary: Provides a refundable credit for distilled spirits manufacturers of $100 for each $1,000 the manufacturer spends on local farm products in the taxable year.
Sponsor(s): Representatives Carolyn Partridge (D-Windham) and Matt Trieber (D-Rockingham)
Senate Bill 115
Summary: Extends the lower 5% tax rate paid by distilled spirits sellers from those that gross $100,000 to $248,000. Sellers that gross over $248,000 will pay $12,5000 plus 25% on the amount over $250,000.
Sponsor(s): Senator Richard Westman (R-Lamoille)
Washington
Senate Bill 5949
Summary: Imposes an additional tax at the rate of $0.106 per gallon on beer, $0.32 per gallon on wine, and $1.28 per gallon of liquor. The funds are to be used exclusively for alcohol and drug treatment.
Sponsor(s): Senators Karen Fraser (D-Olympia) and Adam Kline (D-Ranier Valley)
Senate Bill 5644 - SIGNED INTO LAW
Summary: Extends the 10% license fee on all sales by spirits licensees from the first 24 months following privatization to 27 months.
Sponsor(s): Senators Mark Schoesler (R-Pullman) and Ed Murray (D-Seattle)
Connecticut
Senate Bill 725
Summary: Replace the sales tax on alcoholic beverages with a tax at the wholesale level.
Sponsor(s): Senator Anthony Musto (D-Bridgeport)
Maine
Legislative Document 1496
Summary: Increases tax rates on alcoholic beverages including malt liquor from $0.35 to $0.70 per gallon and wine from $0.60 to $1.20 per gallon.
Sponsor(s): Representative L. Gary Knight (R-Livermore Falls)
Mississippi
Senate Bill 2098
Summary: Imposes a handling fee of $0.25 per case on each manufacturer or wholesaler of alcoholic beverage whose product is placed in the Department of Revenue’s Liquor Distribution Center.
Sponsor(s): Senator Joey Fillingane (R-Covington)
House Bill 1355
Summary: Increases tax rates on alcoholic beverages including the excise tax rate on wine from $0.35 to $0.525 per gallon and distilled spirits from $2.50 to $3.75 per gallon, and the markup on beverages sold by the Alcoholic Beverage Control Division is increased from 3% to 4.5%.
Sponsor(s): Representative Bob Evans (D-Copiah)
New Mexico
House Bill 505
Summary: Increases the size of “small winegrower” from one who produces fewer than 950,000 to 1,500,000 liters of wine per year. Establishes a tax rate of $0.30 per liter for wine produced in excess of 950,000 but not over 1,500,000 liters. Presently, wine produced in excess of 950,000 is taxed at $0.45 per liter.
Sponsor(s): Representative Dona Irwin (D-Grant)
Senate Bill 81
Summary: Increases the size of “microbrewer” from one who produces fewer than 5,000 to 15,000 barrels of beer per year. The “microbrewer” tax rate is $0.08 per gallon as compared to the beer tax rate of $0.41 per gallon.
Sponsor(s): Senator Sue Wilson Beffort (R-Bernalillo)
Senate Bill 116
Summary: Increases the size of “small winegrower” from one who produces fewer than 950,000 to 1,500,000 liters of wine per year. Establishes a tax rate of $0.30 per liter for wine produced in excess of 950,000 but not over 1,500,000 liters. Presently, wine produced in excess of 950,000 is taxed at $0.45 per liter.
Sponsor(s): Senator John Aruthur Smith (D-Dona Ana)
Utah
House Bill 136
Summary: Increases the tax rate on beer containing not more than 4% ABV from $0.41 to $0.43 per gallon. Increases the state markup on alcohol products sold by the state liquor department (including distilled spirits and flavored malt beverages) from 86% to 90%.
Sponsor(s): Representative Jack Draxler (R-Logan)
Senate Bill 248
Summary: Increases the number of barrels of beer a “small brewer” may produce each year from 60,000 to 70,000. Small brewers pay a lower markup on their product.
Sponsor(s): Senator John Valentine (R-Utah)
West Virginia
Senate Bill 618
Summary: Increases the tax rates on beer, wine and liquor by twenty-five percent.
Sponsor(s): Senator Mitch Carmichael (R-Jackson)
House Bill 2016
Summary: Doubles the tax rate on beer from $0.175 to $0.35 per gallon and provides that $0.175 per gallon shall paid into the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2321
Summary: Doubles the tax rate on beer from $0.175 to $0.35 per gallon
Sponsor(s): Delegate Don Perdue (D-Wayne) and Bill Hamilton (R-Upshur)
United States
Senate Bill 1111
Summary: Reduces the tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces the tax rate on beer for "small brewers" from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Senator Mark Udall (D-Colorado)
House Bill 1675
Summary: Reduces the tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces the tax rate on beer for “small brewers” from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Representative Tom Latham (R-IA)
Senate Bill 534
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR)*
House Bill 1236
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representatives Jim Gerlach (R-PA), Richard Neal (D-MA), Paulsen (R-MN)*
House Bill 777
Summary: Reduces the tax rate on small distilled spirits producers. Credits 80% of the tax on the first 65,000 proof gallons produced per year by a small distilled spirits producer. A small distilled spirits producer is defined as any person who produces not more than 100,000 proof gallons of distilled spirits per year.
Sponsor(s): Representative Maurice Hinchey (D-New York)
Massachusetts
House Bill 2542
Summary: Increases tax rates on alcoholic beverages including beer from $0.11 to $0.21 per gallon, wine from $1.10 to $2.20, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representatives Kay Kahn (D-Newton), Ruth Blaser (D-Newton) and Elizabeth Malia (D-Jamaica Plain)
New Jersey
Assembly Bill 1324
Summary: Reduces the tax rate on alcoholic beverages including liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70 per gallon. The decreased rates are retroactively applied back to July 1, 2010.
Sponsor(s): Assembly Member Louis Greenwald (D-Burlington)
Senate Bill 834
Summary: Permits municipalities to recover certain costs and fees from alcoholic beverage licensees charged with violations.
Sponsor(s): Senators Joseph Vitale (D-Middlesex) and Jim Whelan (D-Atlantic)
New York
Senate Bill 7728 - Signed by Governor Cuomo and effective immediately
Summary: Provides a tax credit for beer produced in-state at a rate of $0.14 per gallon for the first 500,000 gallons and $0.045 per gallon in excess of that amount.
Sponsor(s): Senator Lee Zeldin (R-Brookhaven)
Assembly Bill 10695 - Substituted for SB 7728
Summary: Provides a tax credit for beer produced in-state at a rate of $0.14 per gallon for the first 500,000 gallons and $0.045 per gallon in excess of that amount.
Sponsor(s): Rules Committee
Senate Bill 7344
Summary: Allows a credit against tax of $0.14/gallon of beer produced in the state of New York by a licensed brewery for up to six million two hundred thousand gallons.
Sponsor(s): Senator Lee Zeldin (R, C, I-Shirley)
Assembly Bill 10181
Summary: Allows a credit against tax of $0.14/gallon of beer produced in the state of New York by a licensed brewery for up to six million two hundred thousand gallons.
Sponsor(s): Representative Joseph Lentol (D-North Brooklyn)
Assembly Bill 936
Summary: Increases the tax rates on alcoholic beverages including beer from $0.14 to $1.80 per gallon, wine from $0.30 to $2.63 and liquor from $6.42 to $8.54 per gallon. Creates the alcoholism and substance abuse prevention fund.
Sponsor(s): Assembly Member Felix W. Ortiz (D-Brooklyn)
Assembly Bill 3528
Summary: Imposes on liquor an additional tax of $0.50 per liter ($1.89 per gallon). The tax will be imposed for 4 years and be deposited into the sexual assault DNA registry trust fund.
Sponsor(s): Assembly Member Peter Rivera (D-Bronx)
Pennsylvania
House Bill 1661
Summary: Requires that any price or fee increase on wine and spirits sold by the Liquor Control Board be approved by the Governor and a majority of the members of the Senate and the House of Representatives.
Sponsor(s): Representatives T. Mark Mustio (R-Allegheny), John Taylor (R-Philadelphia), John Payne (R-Dauphin)*
House Bill 1364
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund and allocates to the fund 6.34% of the money collected from the previous year’s liquor tax. Money in the fund is to be used for rehabilitation, behavioral health, and local health services.
Sponsor(s): Ken Smith (D-Lackawanna)
House Bill 1387
Summary: Reduce the emergency tax imposed on liquor sales from 18% to 9% from January 1, 2011 and 0% from January 1, 2012 onward.
Sponsor(s): Representative John Payne (R-Dauphin)
House Bill 660
Summary: Reduces emergency tax rate on liquor from current rate of 18% to 9% starting January 1, 2012, to 6% starting January 1, 2013, to 3% starting January 1, 2014, and to 0% starting January 1, 2015.
Sponsor(s): Stephen Barrar (R-Chester)
Alaska
House Bill 324
Summary: Reduces the tax rate on distillers that produce less than 10,000 gallons of distilled products per year from $12.80 to$4.19 per gallon.
Sponsor(s): Representative Charisse Millett (R-Anchorage)
Arizona
HCR 2054
Summary: Imposes additional taxes on alcoholic beverages including an additional $1.00 per gallon on beer, $1.00 per gallon on wine and $0.25 per gallon on liquor. These additional taxes will be used to fund alcohol and substance abuse prevention and early prevention.
Sponsor(s): Representative Richard Miranda (D-Tolleson)
California
Senate Bill 653
Summary: Authorizes the governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Senator Darrell Steinberg (D-Elk Grove)
California Special Session 1 Senate Bill 23
Summary: Authorizes the governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Committee on Budget and Fiscal Review
Hawaii
Senate Bill 2479
Summary: Increases tax rate on beer. New rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
House Bill 1867
Summary: Increases tax rates on alcoholic beverages including beer from $0.93 to $1.12 per gallon, wine from $1.38 to $1.66 per gallon, and distilled spirits from $5.98 to $7.00 per gallon.
Sponsor(s): Representative Robert Herkes (D-Puna)
Senate Bill 3020
Summary: Increases tax rate on beer. New rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
Senate Bill 2479
Summary: Increases tax rate on beer. Increased rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
House Bill 1867
Summary: Increases tax rates on alcoholic beverages including beer from $0.93 to $1.12 per gallon, wine from $1.38 to $1.66 per gallon, and distilled spirits from $5.98 to $7.00 per gallon.
Sponsor(s): Representative Robert Herkes (D-Puna)
Maryland
Senate Bill 852
Summary: In addition to the 9% sales tax applied to the sale of alcoholic beverages a 6% charge shall be made in connection with the sale of an alcoholic beverage and is stated as a separate item, including labor or service, any material used or property sold.
Sponsor(s): Senator Nancy King (D-Montgomery County)
House Bill 918
Summary: In addition to the 9% sales tax applied to the sale of alcoholic beverages a 6% charge shall be made in connection with the sale of an alcoholic beverage and is stated as a separate item, including labor or service, any material used or property sold.
Sponsor(s): Delegate Sheila Ellis Hixson (D-Montgomery County)
Mississippi
House Bill 306
Summary: Increase the tax rate on alcoholic beverages including distilled spirits from $2.50 to $3.50 per gallon and wine from $0.35 to $0.525 per gallon. Increases the markup collected by the Alcoholic Beverage Control division on all alcoholic beverages from 3% to 4.5%.
Sponsor(s): Bob Evans (D-Monticello)
West Virginia
House Bill 3178
Summary: Increases the tax rate on beer from $0.17 to $0.35 per gallon. Dedicates 50% of the beer tax to the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2774
Summary: Increases the tax rate on beer from $0.17 to $0.35 per gallon.
Sponsor(s): Delegate Don Perdue (D-Wayne)
Rhode Island
House Bill 7725
Summary: Provides a series of tax holidays on the sale of alcohol for off-site consumption. The holidays are on and around national holidays including Memorial Day, Fourth of July, Labor Day, Thanksgiving and Winter holidays.
Sponsor(s): Representatives John Carneval (D-Providence), Raymond Hull (D-Providence), Anastasia Williams (D-Providence)*
United States
Senate Bill 1111
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for "small brewers" from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Senator Mark Udall (D-Colorado)
House Bill 1675
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for “small brewers” from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Representative Tom Latham (R-IA)
Senate Bill 534
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR)*
House Bill 1236
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representatives Jim Gerlach (R-PA), Richard Neal (D-MA), Paulsen (R-MN)*
House Bill 777
Summary: Reduces the tax rate on small distilled spirits producers. Credits 80% of the tax on the first 65,000 proof gallons produced per year by a small distilled spirits producer. A small distilled spirits producer is defined as any person who produces not more than 100,000 proof gallons of distilled spirits per year.
Sponsor(s): Representative Maurice Hinchey (D-New York)
California
California Special Session 1 Senate Bill 23
Summary: Authorizes governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Committee on Budget and Fiscal Review
Senate Bill 653
Summary: Authorize governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Senator Darrell Steinberg (D-Elk Grove)
District of Columbia
B19-408 - PASSED INTO LAW. Effective October 1, 2011.
Summary: Increase tax rate of alcoholic beverages sold for off-site consumption from 9% to 10%.
Sponsor(s): Chairman Kwame Brown (D)
Iowa
Senate Study Bill 1007
Summary: Increases the tax applicable to the manufacture or sale of beer.
Sponsor(s): Governor’s Office of Drug Control Policy
Maine
LD 1300 - PASSED INTO LAW. Signed by Governor 7/8/2011. Effective 8/30/2011.
Summary: Ten percent of license fees collected on liquor licenses will be deposited in a fund for the purpose of preventing the consumption of liquor by minors.
Massachusetts
House Bill 2542
Summary: Increases tax rates on alcoholic beverages including beer from $0.11 to $0.21 per gallon, wine from $1.10 to $2.20, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representatives Kay Kahn (D-Newton), Ruth Blaser (D-Newton) and Elizabeth Malia (D-Jamaica Plain)
New Jersey
Senate Bill 3011
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Senator Joseph Vitale (D-Woodbridge)
Assembly Bill 2643
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Assembly Members Mary Pat Angelini (R-Wall Township), Valerie Vainieri Huttle (D-Englewood), and Albert Coutinho (D-Newark)
Pennsylvania
House Bill 1661
Summary: Requires that any price or fee increase on wine and spirits sold by the Liquor Control Board be approved by the Governor and a majority of the members of the Senate and the House of Representatives.
Sponsor(s): Representatives T. Mark Mustio (R-Allegheny), John Taylor (R-Philadelphia), John Payne (R-Dauphin)*
House Bill 1364
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund and allocates to the fund 6.34% of the money collected from the previous year’s liquor tax. Money in the fund is to be used for rehabilitation, behavioral health, and local health services.
Sponsor(s): Ken Smith (D-Lackawanna)
House Bill 1387
Summary: Reduce the emergency tax imposed on liquor sales from 18% to 9% from January 1, 2011 and 0% from January 1, 2012 onward.
Sponsor(s): Representative John Payne (R-Dauphin)
House Bill 660
Summary: Reduces emergency tax rate on liquor from current rate of 18% to 9% starting January 1, 2012, to 6% starting January 1, 2013, to 3% starting January 1, 2014, and to 0% starting January 1, 2015.
Sponsor(s): Stephen Barrar (R-Chester)
Texas
House Bill 2582 - Governor Signed in to law on 6/17/2011. Effective 9/1/2011.
Summary: Repeal 25% tax credit given to manufacturers that produce 75,000 barrels or less of beer per year.
Sponsor(s): Representative Jim Murphy (R-Houston)
Vermont
House Bill 436 - PASSED INTO LAW
Summary: Reduces the gross receipt tax for distilled spirit retailers. The current rate is 25% on all receipts. The new rate will be 5% on the first $100,000, 15% for the next $100,000, and 25% on anything exceeding $200,000.
Sponsor(s): House Committee on Ways and Means
Arizona
SCR 1037
Summary: Increases tax rates on alcoholic beverages including spirituous liquor from $3.00 to $15.80 per gallon, vinous liquor from $0.84 to $3.40 per gallon, and malt liquor from $0.16 to $1.23 per gallon. Establishes an alcohol and drug abuse damage mitigation fund.
Sponsor(s): Senators Linda Lopez (D-Tucson) and Jack Jackson, Jr. (D-Window Rock)
Hawaii
House Bill 1554
Summary: Lowers the tax rate on beer manufactured inside the state from $0.93 to $0.54 per gallon on non-draft bee and from $0.35 to $0.20 per gallon on draft beer.
Sponsor(s): Representative Denny Coffman (D-District 6)
House Bill 1187
Summary: Gross income or proceeds received by a wholesaler of liquor shall be exempt from alcohol taxes.
Sponsor(s): Representative Calvin Say (D-District 20)
House Bill 857
Summary: Increases tax rates on alcoholic beverages (new rates currently undefined). Uses increases in revenue as an offset against county expenses for enforcing violations of DUI laws.
Sponsor(s): Representative Jessica Wooley (D-District 47)
Senate Bill 1289
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $5.98 to $8.97 per gallon, still wine from $1.12 to $2.07 per gallon, non-draft beer from $0.93 to $1.40 per gallon, and draft beer from $0.54 to $0.81 per gallon.
Sponsor(s): Senator Shan Tsutsui (D-District 4)
Senate Bill 644
Summary: Reduces the tax rate on the first 60,000 barrels of beer produced by brewers that produce less than 2,000,000 barrels per taxable year to $0.23 per gallon. Beer produced in excess of 60,000 is taxed at the standard rates of $0.53 per gallon on draft beer and $0.92 per gallon on non-draft beer.
Sponsor(s): Senator Rosalyn Baker (D-Maui)
House Bill 365
Summary: Reduces the tax rate on the first 60,000 barrels of beer produced by brewers that produce less than 2,000,000 barrels per taxable year to $0.23 per gallon. Beer produced in excess of 60,000 is taxed at the standard rates of $0.53 per gallon on draft beer and $0.92 per gallon on non-draft beer.
Kentucky
House Bill 135
Summary: Provide a taxpayer credit for the distilled spirits ad valorem tax to taxpayers who have at least 400,000 barrels of distilled spirits stored in bonded warehouses located in Kentucky.
Sponsor(s): Representative Derrick Graham (D-Franklin)
Maryland
Senate Bill 168
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to $10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Senators Verna Jones-Rodwell (D-Baltimore City), Richard Madaleno, Jr. (D-Montomery), Joanne Benson (D-Prince George’s)*
House Bill 121
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to $10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Delegates James Hubbard (D-Prince George’s), Justin Ross (D-Prince George’s), Curtis Anderson (D-Baltimore)*
House Bill 1213
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to$10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Delegate Carolyn Howard (Prince George’s)
Passed both houses but not enrolled
Minnesota
Special Session 1 House Bill 9
Summary: Imposes a fee of 2.5 percent on the gross receipts from retail sales of liquor. All funds raised from this fee will be deposited in the alcohol judicial and health impact fund.
Sponsor(s): Representative Karen Clark (D-Minneapolis)
Senate Bill 998
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Senators John Marty (DFL-Ramsey) and D. Scott Dibble (DFL-Hennepin)
House Bill 520
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Representatives Karen Clark (D-Minneapolis) and Frank Hornstein (D-Minneapolis)
Senate File 1315
Summary: Increases the excise tax rates on alcoholic beverages including distilled spirits from $5.03 to $17.69 per gallon, wine from $0.30 to $2.40 per gallon and malt beverages from $0.15 to $1.21 per gallon
Sponsor(s): Senators John Marty (DFL-Ramsey)
House File 1749
Summary: Allows the city of Proctor to impose a sales tax of up to one percent on gross receipts of all foods and beverages sold by restaurants or places of refreshment. Alcoholic beverages sold at retail for on-site consumption are included in the term “food and beverage.”
Sponsor(s): Representative Mary Murphy (DFL-Carlton)
House File 1714
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Representatives Karen Clark (D-Minneapolis), Jeff Hayden (DFL- Minneapolis), Mindy Greiling (DFL- Ranmsey)*
Mississippi
House Bill 173
Summary: Increase tax rates on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Senator Joseph Jefferson Jr. (D-Berkeley)
New Mexico
House Bill 421
Summary: Increases the excise taxes on alcoholic beverages including spirituous liquors from$1.60 to $4.98 per liter, beer from $0.41 to $1.85 per gallon, and wine from $0.45 to $1.46 per liter.
Sponsor(s): Richard Vigil (D-San Miguel)
House Bill 23
Summary: Increase tax rates on alcoholic beverages including spirituous liquors from $1.60 to $3.85 per liter and beer from $0.41 to $1.48 per gallon. Two-thirds of the net receipts from the liquor excise tax are to be allocated to the public school fund
Sponsor(s): Representative Mary Helen Garcia (D-Las Cruces)
Nevada
Assembly Bill 333
Summary: Increases tax rates on alcoholic beverages including malt beverages from $0.16 to $0.25 per gallon and liquor from $3.60 to $4.50 per gallon.
Sponsor(s): Assembly Member Peggy Pierce (D-Clark)
Oregon
House Bill 3177
Summary: Limits tax exemptions to the smallest of wineries. Exemptions will be available on wineries that produce 5,000 gallons per year down from the current 40,000 gallons per year.
Sponsor(s): Committee on Revenue
West Virginia
House Bill 3178
Summary: Increases tax rate on beer containing less than 12% alcohol by volume from $0.18 to $0.35 per gallon. Requires that wholesale prices for liquor and wine be increased to yield an additional $6,500,000 per year. Allocates the additional money collected by these increases to fund substance abuse services.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2774
Summary: Increases tax rate on beer containing less than 12% alcohol by volume from $0.18 to $0.35 per gallon.
Sponsor(s): Delegates Don Perdue (D-Wayne), Bill Hamilton (R-Upshur) and Daniel Poling (D-Wood)
Federal
United States House Bill 4278 and Senate Bill 3339
Summary: Lowers the tax rate on beer produced domestically by certain small producers. The current excise tax rate is $18 per 31 gallon barrel of beer; a domestic brewer that produces no more than 2,000,000 during a calendar year pays only $7 per barrel on the first 60,000 barrels of beer produced. Under the bill a producer will still pay $18 per 31 gallon of beer; however a domestic brewer that produces no more than 6,000,000 barrels during a calendar year will pay $3.50 per barrel on the first 60,000 barrels and $16 per barrel on the first 1,940,000 barrels.
Sponsor(s): House Bill: Representatives Richard Neal (D-MA), Kevin Brady (R-TX), Wally Herger (R-CA), Peter Defazio (D-OR), Dennis Rehberg (R-MT), Stephen Lynch (D-MA) and Charles Dent (R-PA)
Senate Bill: Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR) and Olympia Snowe (R-MN)
Massachusetts
House Bill 4454 - EFFECTIVELY PASSED (see Ballot Initiative Question 1)
Summary: Repeals the sales tax on alcoholic beverages. The excise tax remains in place.
Sponsor(s):
NOTE: Initiative petition of Frank J. Anzalotti and presented by Representative Jay R. Kaufman (D-Middlesex)
Ballot Initiative Question 1 - PASSED
Summary: Initiative will restore tax exempt status on the sale of alcoholic beverages. Currently the sales tax is 6.25% and applies to alcoholic beverages.
Mississippi
House Bill 173
Summary: Increase tax rates on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Bob Evans (D-Copiah)
Pennsylvania
House Bill 2039
Summary: Reduce the current emergency tax on liquor from 18% of the net price of all liquors sold by the Pennsylvania Liquor Control Board to 9% as of January 1, 2010 and 0% as of January 1, 2011.
Sponsor(s): Representative John D. Payne (R-Dauphin County)
Washington
Senate Bill 6744
Summary: Prohibits the liquor control board from increasing the markup of any liquor product.
Sponsor(s): Senator Curtis King (R-Yakima)
California
Assembly Bill 1694
Summary: Imposes a fee on alcoholic beverages to fund a program that seeks to mitigate past, present, or future harm caused by alcohol products in the stream of commerce in California. The mitigation fee is imposed at the following rates on alcoholic beverages including: beer at $0.53 per gallon; wine not containing more than 14% absolute alcohol at $1.28 per gallon; and distilled spirits at $4.27 per gallon.
Sponsor(s): Assembly Member Jim Beall (D-San Jose)
Hawaii
House Bill 2850
Summary: Removes temporary excise tax on alcoholic beverages. Beginning July 2015, excise tax will return to its current rate.
Sponsor(s): Representative Calvin K.Y. Say (D-Ewa Beach)
House Bill 2632
Summary: Removes current tax rate on alcoholic beverages. Beginning July 1, 2011 the tax rate on alcoholic beverages will be taxed at rates including distilled spirits at $7.45 per proof gallon, wine containing not more than 14% alcohol at $2.08 per wine gallon, non-draft beer at $0.93 per wine gallon, and draft beer at $0.54 per wine gallon. Amends definition of “beer” to include flavored malt beverages.
Sponsor(s): Representative Robert N. Herkes (D-South and West Maui)
Indiana
House Bill 1281
Summary: Increases excise taxes on alcoholic beverages including raising the rates on beer from $0.115 to $0.435 per gallon, liquor from $2.68 to $5.24 per gallon, and wine from $0.47 to $1.24 per gallon. Also reduces the discount to taxpayers for accurately reporting and timely remitting of the alcohol excise tax from 1.5% to 0.75%.
Sponsor(s): Representative Sheila Klinker (D-Tippecanoe County)
Kansas
Senate Bill 530
Summary: Revokes the exemption for microbreweries and farm wineries from the state sales tax.
Sponsor(s): Assessment and Taxation
House Bill 2593
Summary: Increases excise tax on alcoholic beverages, including: beer from $0.18 to $0.36 per gallon; wine containing 14% or less alcohol from $0.75 to $1.50 per gallon; and spirits from $2.50 to $5.00 per gallon. Increases allocations to alcohol treatment programs fund and new allocations to mental and developmental disability funds.
Sponsor(s): Representative Kay Wolf (R-Prairie Village)
Kentucky
House Bill 61 (BR 159)
Summary: Exempt the sale of alcoholic beverages sold for off-site consumption from the sales and use tax (currently 6%) beginning August 1, 2010.
Sponsor(s): Representative Bill Farmer (R-Fayette)
House Bill 62 (BR 265)
Summary: Reduce the tax imposed on all gross receipts for wholesalers of alcoholic beverages from 11% to 5.5% beginning July 1, 2010 and to 0% beginning July 1, 2011.
Sponsor(s): Representative Bill Farmer (R-Fayette)
House Bill 228
Summary: A nonrefundable and nontransferable tax credit issued to each taxpayer paying the distilled spirits ad valorem tax imposed on distilled spirits held in a bonded warehouse.
Sponsor(s): Representative David W. Floyd (R-Bullitt)
House Bill 230
Summary: Exempts distilled spirits in a bonded warehouse which have aged for at least 18 years from the tax imposed on distilled spirits while held in a bonded warehouse.
Sponsor(s): Representative David W. Floyd (R-Bullitt)
Maryland
Senate Bill 717
Summary: Increases the tax rates for alcoholic beverages, including: distilled spirits from $1.50 to $10.03 per gallon; wine from $0.40 to $2.96 per gallon; and beer from $0.09 to $1.16 per gallon. A special fund is established for the purpose of funding specific health services into which 87.25% of the tax money will be placed, with the remainder going to the general fund.
Sponsor(s):
Senators Verna Jones (D-Baltimore City), Nathaniel Exum (D-Prince George’s County) and Jennie Forehand (D-Montgomery County)*
Minnesota
House Bill 3296
Summary: Creates an alcohol use health and safety impact fund. A fee is imposed on alcoholic beverages including distilled spirits at $5.11, wine at $1.55 per gallon and fermented malt beverages at $19.84 per 31-gallon barrel. Revenues from the fee will be credited to the fund.
Sponsor(s):Representatives Jean Wagenius (D-Hennepin), Michael Paymar (D-Ramsey), Gene Pelowski Jr. (D-Winona)*
Mississippi
House Bill 592
Summary: Increases excise taxes on alcoholic beverages including raising the rates on distilled spirits from $2.50 to $3.50 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon. Also, the markup of alcoholic beverages by the Alcoholic Beverage Control Division on beverages with more than 5% alcohol by weight is increased from 3.0% to 4.5%.
Sponsor(s):Representative Bob Evans (D-Copiah)
New Mexico
Senate Bill 214
Summary: Increases the number of liters a “small winegrower” can produce from 950,000 liters to 1,250,000. Wine produced by “small winegrowers” and sold in state is taxed at $0.10 per liter rather than the standard wine rate of $0.45 per liter. Allows for certain localities to enact an ordinance imposing limited local liquor excise tax.
Sponsor(s): Senator Nancy Rodriguez (D-Santa Fe)
Senate Bill 126
Summary: Increases tax on alcoholic beverages including: spirituous liquors from $1.60 to $2.73 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.79 per liter. Decreases the amount of funds allocated to the DWI grant fund.
Sponsor(s): Senator Lynda M. Lovejoy (D-Bern)
Senate Bill 5
Summary: Adjusts the distributions to the mental health and substance abuse treatment fund. Raises the liquor excise tax on alcoholic beverages including spirituous liquors from $1.60 to $2.73 per liter, beer from $0.41 to $0.94 per gallon.
Sponsor(s): Senator Bernadette Sanchez (D-Albuquerque)
Senate Bill 142
Summary: Increases the tax rate on alcoholic beverages including: spirituous liquors from $1.60 to $2.73 per liter; and beer from $0.41 to $0.94 per gallon. No increase to tax on wine. Allocates funds to a new mental health and substance abuse treatment fun and decreases the amount of funds allocated to the DWI grant fund.
Sponsor(s): Senator Bernadette M. Sanchez (D-Bernalillo)
Pennsylvania
H ouse Bill 2039
Summary: Reduce the current emergency tax on liquor from 18% of the net price of all liquors sold by the Pennsylvania Liquor Control Board to 9% as of January 1, 2010 and 0% as of January 1, 2011.
Sponsor(s): Representative John D. Payne (R-Dauphin County)
House Bill 2459
Summary: Increases tax rate on the purchase of intoxicating liquors outside the corporate limits of municipalities from 5% to 6%.
Sponsor(s): Delegate Jeff Eldridge (D-Lincoln)
United States House Resolution 836 and Senate Bill 1058
Summary: Reduces the tax on beer to its pre-1991 level. For larger brewers the rate is reduced from $18.00 per 31 gallon barrel to $9.00 and for smaller brewers the rate is reduced from $7.00 per 31 gallon barrel to $3.50.
Sponsor(s): HR 836:Representatives Earl Pomeroy (D-ND); Tom Latham (R-IA); Sam Johnson (R-TX)
SB 1058: Senator Mark Udall (D-CO)
California
Senate Bill 558
Summary: Impose a fee of up to $0.05 per 1.5 ounces of distilled spirits, 12 ounces of beer, and 5 ounces of table wine sold. All funds collected will be used to fund alcohol abuse treatment programs.
Sponsor(s): Senator Mark DeSaulnier (D-Concord)
Hawaii
Senate Bill 42
Summary: Increases the liquor tax rate. The amount has not been set. The increased revenues are to go to a health systems special fund.
Sponsor(s): Senators Roz Baker (D-Maui); Josh Green (D-Hawaii); David Y. Ige (D-Hawaii)
Illinois
House Bill 4557
Summary: Increases the tax rate on the privilege of manufacturing or distributing alcoholic beverages. The increases include, beer from $0.185 to $0.719 per gallon; wine from $0.73 to $2.01 per gallon; and spirits from $4.50 to $8.77 per gallon. Minus the costs of administering the tax rate increases, 55% shall be deposited into the Community Addiction Prevention, Treatment, and Recovery Rescue Fund, 36% shall be deposited into the Community Mental Health Rescue Fund, and the remainder shall be deposited into the General Revenue Fund.
Sponsor(s): Representatives Sara Feigenholtz (D-Chicago), Dave Winters (R-Shirland), Kathleen A. Ryg (D-Vernon Hills)*
Kentucky
House Bill 144
Summary: Lifts exemption and imposes 6% sales tax upon alcoholic beverages from April 1, 2009 to June 30, 2010.
Sponsor(s): Representatives Greg Stumbo (D-Prestonberg); David Watkins (D-Henderson); Rocky Adkins (D-Sandy Hook)*
A victory! Signed by Governor on 2/13/09.
Massachusetts
Senate Bill 759 & House Bill 3489
Summary: Imposes a sales tax of 5% on each vendors' gross receipts on each sale at retail of alcoholic beverages for off-premises consumption. Funds will go to finance substance abuse treatment programs, prevention, and education.
Sponsor(s): SB 759 - Senator Marian Walsh (D-West Roxbury)
HB 3489 - Representative Cleon H. Turner (D-Dennis)
Senate Bill 1254
Summary: Increase excise taxes on alcoholic beverages, including the rate on malt beverages from $3.30 to $9.90 per 31 gallon, alcoholic beverages containing 15% or less alcohol by volume barrel from $1.10 to $4.40 per wine gallon, and alcoholic beverages containing more than 15% but less than 50% alcohol by volume from $4.05 to $12.15 per wine gallon.
Sponsor(s): Senator Cynthia Stone Creem (D-Newton)
House Bill 2684
Summary: Increases the tax rate for malt beverages from $3.30 per 31 gallon barrel to $19.80. All new revenue from the tax shall be allocated to both fund a Criminal Justice Committee and distributed to cities and towns as local aid.
Sponsor(s): Representative F. Jay Barrows (R-Mansfield)
New Jersey
Senate Bill 2013 & Assembly Bill 4104
Summary: Increases the tax rate on alcoholic beverages, including liquor from $4.40/gallon to $5.50/gallon, and wine from $0.70/gallon to $0.875/gallon. The funds raised by the tax increases will go to the Health Care Subsidy Fund.
Sponsor(s): Senator Lorreta Weinberg (D-Teaneck) and Assemblymember John S. Wisniewski (D-Middlesex)
A victory! Signed by Governor on 6/29/09.
New York
Assembly Bill 1078
Summary: Increases the excise taxes on beer imposed on distributors and noncommercial importers from $0.11/gallon to $0.232/gallon. All of this excise tax will go to the newly created substance abuse services fund. Similar to Governor’s proposal (see below)
Sponsor(s): Assemblymembers Jeffery Dinowitz (D-Bronx); Richard Gottfried (D-Manhattan) and Susan John (D-Rochester)*
Assembly Bill 6738
Summary: Increases tax rates on alcoholic beverages, including raising beer from $0.11 per gallon to $1.08 per gallon, wine from $0.1893 per gallon to $2.63, and liquor from $1.70 per liter to $2.26 per liter. Seventy percent of the funds raised will go to the Alcoholism and Substance Abuse Prevention and Treatment Fund.
Sponsor(s): Assemblymember Felix W. Ortiz (D-Brooklyn)
Assembly Bill 8026
Summary: Exempts wine from the state’s sales and use taxes.
Sponsor(s): Assemblymember Peter J. Abbate, Jr. (D-Brooklyn)
Assembly Bill 8465
Summary: Imposes an additional fifty cent tax on every liter of liquor sold. The tax is to be in effect for 4 years and is to be used to fund a sexual assault DNA registry trust fund.
Sponsor(s): Assemblymember Peter Rivera (D-Bronx)
Assembly Bill 8576 and Senate Bill 6096
Summary: Repeal the tax increase imposed on beer and wine as part of the Governor's 2009-2010 Budget. All funds collected as a result of the increase from $0.11 to $0.14 per gallon on beer and the increase from $0.1893 to $0.30 per gallon on wine are to be returned.
Sponsor(s): Assemblywoman Addie Jenne Russell (D-Theresa); Senator Joseph A. Griffo (R-Rome)
North Carolina
House Bill 731
Summary: Creates new tax categories and rates for beer based upon alcohol by volume. Beer with not more than 6% alcohol by volume will be taxed at the current rate of $0.53177 per gallon. Beer with more than 6% and including 16% alcohol by volume will be taxed at a new rate of $0.79485 per gallon. Beer with more than 16% alcohol by volume will be taxed at a new rate of $0.9084 per gallon.
Sponsor(s): Representative Edgar Starnes (R-Caldwell)
House Bill 1579
Summary: Increases the excise tax rate on alcoholic beverages including, beer from 53.432 cents to 57.432 cents per gallon; unfortified wine from 21 cents to 22.68 cents per gallon; and liquor sold in ABC stores from 25% to 27%.
Sponsor(s): Representatives Verla Insko (D-Orange) and Sandra Spaulding Hughes (D-New Hanover)
Pennsylvania
House Bill 874
Summary: An emergency tax of 18% is imposed on all liquor sold by the state board starting January 1, 2010. The rate decreases to 9% in 2011, 6% in 2012, 3% in 2013, and zero percent in 2014.
Sponsor(s): Representative Stephen E. Barrar (R-Delaware)
Bill 1555 and Senate Bill 867
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund, and provides for the deposit of 12.85% of the liquor tax rate in the immediately preceding fiscal year into the fund. The fund will be used for alcohol and drug detoxification and rehabilitation services, behavioral health services, prevention, treatment, intervention and case management.
Sponsor(s):
HB 1555: Representatives Kathy M. Manderino (D-Philadelphia), Katie True (R-East Hempfield), John C. Bear (R-Lancaster)*
SB 867: Senators Pat Vance (R-Cumberland), Wayne Fontana (D-Allegheny), and Edwin B. Erickson (R-Chester)*
South Carolina
Senate Bill 68
Summary: Replaces the excise tax of 5% of gross proceeds of the sale of alcoholic liquors by the drink with a license tax on wholesalers imposed at the rate of $0.66 /liter. This tax is in addition to two existing taxes totaling to tax alcoholic liquors at a rate of $0.72 /liter.
Sponsor(s): Senator Robert Ford (D-Charleston)
Tennessee
Senate Bill 714 and House Bill 1735
Summary: Increase the tax rate on alcoholic beverages. The wine tax rate will be increased from $1.21 to $1.45 per gallon, spirits will be increased from $4.40 to $4.85 per gallon, and beer from $4.29 to $4.72 per 31 gallon barrel. The sales tax rate for alcoholic beverages consumed on-premises will be increased from 15% to 16%. The tax increases will be used to fund crime prevention grants.
Sponsor(s): Senator Reginald Tate (D-Memphis), Representative Karen D. Camper (D-Memphis)
Wisconsin
Senate Bill 209 and Assembly Bill 287
Summary: Increases the tax rate on fermented malt beverages (such as beer) from $2 to $10 per 31-gallon barrel ($0.0645 to $0.3226 per gallon) and at a proportionate rate for other quantities. The funds collected from the increase will be used to fund enforcement, treatment, and prevention programs.
Sponsor(s): Senator Fred Risser (D-Madison), Representatives Terese Berceau (D-Madison), and Kelda Roys (D-Madison)*
Assembly Bill 547
Summary: Beginning July 1, 2010, deposit $10 million from revenues generated by the wine and liquor tax into the intoxicated and drugged driver fund. Currently, all revenue from the tax is deposited into the general fund.
Sponsor(s): Representatives Peggy Krusick (D-Milwaukee), Jim Ott (R-Mequon) Garey Bies (R-Sister Bay)
*More than 3 sponsors listed.
Arizona House Bill 2447
SUMMARY: A temporary additional tax on liquor and malt beverages would have been levied July 1, 2009 until June 30, 2012.
SPONSOR(S): Representative David Bradley (D-Tucson)
Arkansas Senate Bill 90
SUMMARY: Would have levied an additional excise tax 5% upon all gross receipts derived from the sale of an alcoholic beverage by distributors, manufacturers, and wholesale dealers to retailers, with funding going to a newly created Substance Abuse Programs Fund.
SPONSOR(S): Senator Hank Wilkins IV (D-Pine Bluff)
California Assembly Bill 1019
SUMMARY: A mitigation fee is imposed upon alcoholic beverages at the following rates: beer, $1.07 per gallon; wine with not more than 14% alcohol by volume, $2.56 per wine gallon; wine with more than 14% alcohol by volume, $4.27 per wine gallon; and, all distilled spirits, $8.53 per wine gallon. The fee is collected from the wholesaler, or other business that is engaged in the sale of alcoholic beverages to businesses that resell alcohol. Money collected shall be used exclusively to fund alcohol-related service programs aimed at mitigating the past, present or future harm caused by alcohol products in the stream of commerce in California.
SPONSOR(S): Assembly Members Jim Beall (D-San Jose) and Tom Torlakson (D-Antioch); Senator Dean Florez (D-Shafter)
Connecticut Senate Bill 930
SUMMARY: Would have raised tax rate on beer ($0.20 to $0.25/gallon), liquor ($4.50 to $5.65/gallon) and wine ($0.60/gallon to $0.75/gallon); and increased rates on liquor coolers, alcohol in excess of 100 proof, ciders, low alcohol liquor and other still wines.
SPONSOR(S): Introduced by Finance, Revenue and Bonding Committee
Delaware House Bill 212
SUMMARY: Would have increased taxes on alcoholic beverages including beer from $0.156 to $0.37/gallon; wine from $0.97 to $1.72/gallon; and from $5.46 to $7.28/gallon.
SPONSOR(S): Representative Peter Schwartzkopf (D-Rehoboth Beach), Speaker Robert F. Gilligan (D-Sherwood Park), Senate Majority Whip Anthony J. DeLuca (D-Newark)*
Indiana House Bill 1295
SUMMARY: Would have increased alcoholic beverage excise taxes. Increases the beer and cider excise tax from $0.115 to $0.41 per gallon; increased the wine excise tax from $0.47 to $1.68 per gallon; increased the liquor excise tax from $2.68 to $9.59 per gallon; and provided that each of the funds receiving these excise taxes would receive the same percentage of the new rates as the percentage it receives under the existing rates.
SPONSOR(S): Representatives Tim Brown (R-Crawfordsville); Peggy Welch (D-Bloomington)
Indiana House Bill 1613
SUMMARY: Would have increased the beer and cider excise tax from $0.115 to $0.65 per gallon, the wine excise tax from $0.47 to $2.07 per gallon, and the liquor excise tax from $2.68 to $6.95 per gallon.
SPONSOR(S): Senator Luke Kenley (R-Noblesville)
Kentucky House Bill 237
SUMMARY: Would have imposed sales and use tax on gross receipts from the sale of distilled spirits, wine and malt beverages not consumed on the premises; increased the distilled spirits excise tax from $1.92 to $2.00 on each wine gallon, increased the malt beverages excise tax from $2.50 to $6.20 on each barrel of 31 gallons, and limited the credit of 50 percent to each brewer producing malt beverages in this state to 50 percent of the first $2.50 of tax imposed on each barrel of malt beverages sold in the state, up to 300,000 barrels annually.
SPONSOR(S): Representatives Hubert Collins (D-Wittensville); Keith Hall (D-Phelps); Richard Henderson (D-Jeffersonville)
Maryland Senate HB 791 and Senate Bill 729
SUMMARY: Would have increased state tax rates for alcoholic beverages from $1.50 to $6.00 per gallon for distilled spirits, from 40 cents to $1.60 per gallon for wine, and from 9 cents to 36 cents per gallon for beer; provided for the distribution of the additional revenue to special funds to be used only for the purpose of providing additional funding for specified services.
SPONSOR(S): SB 729: Senators Richard S. Madaleno Jr. (D-Montgomery); Nathaniel Exum (D-Prince George’s); Jennie M. Forehand (D-Montgomery)*
Maryland House Bill 1160
SUMMARY: Would have increased state tax rates for alcoholic beverages from $1.50 to $4.00 for each gallon of distilled spirits, from 40 cents to $1.00 for each gallon of wine, and from 9 to 25 cents for each gallon of beer; and required the Comptroller to distribute specified alcoholic beverage tax revenue to specified special funds to be used only to provide funding for specified services from the Developmental Disabilities Administration and specified services for victims of domestic violence, sexual assault, and sexual or physical child abuse.
SPONSOR(S): Delegates Ana Sol Gutierrez (D-Montgomery); Saqib Ali (D-Montgomery); Charles Barkley (D-Montgomery)*
Massachusetts House Bill 4155
Summary: Establishes a separate fund known as the Commonwealth Wellness Fund, to which all revenues collected from the tax on the sale of alcoholic beverages will be credited. Funds will be expended on alcohol and tobacco addiction services, health promotion, school-based health programs, teenage pregnancy prevention, domestic violence and sexual assault prevention, work force expansion services, and other critical programs that support the wellness of residents of the commonwealth.
Sponsor(s): Part of the Governor’s Budget proposal
Minnesota House Bill 1896
SUMMARY: Would have imposed a 2.5% fee on the gross receipts of each Minnesota liquor retailer for the retail sales of liquor; an increase on alcoholic beverages including $12.86 per gallon of distilled spirits, $0.53 per gallon of wine, and $6.61 per barrel of beer. Funds would have gone to a health and judicial impact fund.
SPONSOR(S): Representative Karen Clark (DFL-Minneapolis)
Minnesota House Bill 2323
SUMMARY: Would have increased the tax rates on all alcoholic beverages, including: distilled spirits from $5.03 to $9.31 per gallon; wine containing 14% or less alcohol by volume from $0.30 to $0.81 per gallon; wine containing more than 14% and not more than 21% by volume from $0.95 to $1.20 per gallon; and fermented malt beverages containing 3.2% alcohol by weight from $4.60 to $12.87 per barrel.
SPONSOR(S): Representative Ann Lenczewski (DFL-Bloomington)
Montana Senate Bill 501
SUMMARY: Would have imposed a tax of $0.05 per 1 fluid ounce of liquor, 8 fluid ounces of table wine and 12 fluid ounces of beer sold at on-premises retailers, with money from tax to fund scholarships and local alcohol treatment, prevention, education and enforcement programs.
SPONSOR(S): Senator Christine Kaufmann (D-Helena)
Nevada Assembly Bill 277
SUMMARY: Would have increased the excise tax on liquor with the additional revenue going to specific health-related programs, with rate increases of: liquor with more than 22% alcohol by volume (a.b.v.) from $3.60 to $7.87 per wine gallon; liquor with 14% to 22% a.b.v. from $1.30 to $3.43 per wine gallon; liquor with 1% to 14% a.b.v. from $0.70 to $1.77 per wine gallon; and all malt beverage liquor from $0.16 to $0.69 per gallon.
SPONSOR(S): Assemblymembers Bernie Anderson (D-Sparks); Kathy McClain (D-Las Vegas) and Sheila Leslie (D-Reno)*
New Hampshire House Bill 166
SUMMARY: Would have increased the beer tax from $0.30 /gallon to $0.40 /gallon and designated the increase to the alcohol abuse and prevention and treatment fund.
SPONSOR(S): Representatives Jessie Osborne (D-Concord); Charles Weed (D-Keene); Mary Cooney (D-Plymouth)*
New Mexico 2009 Senate Bill 10
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.00 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.65 per liter.
SPONSOR(S): Senator Bernadette M. Sanchez (D-Bernalillo)
New Mexico House Bill 2
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.00 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.65 per liter.
SPONSOR(S): HB 2 - Representative Miguel P. Garcia (D-Bernalillo)
New Mexico House Bill 13
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.40 per liter; beer from $0.41 to $1.48 per gallon; and wine from $0.45 to $0.85 per liter.
SPONSOR(S):HB 13 - Representative Brian Egolf (D-Santa Fe)
New Mexico House Bill 528
SUMMARY: Would have increased state alcohol tax rates on spirituous liquors from $1.60 to $4.98 per liter; beer from $.41 to $1.85 per gallon; wine from $.45 to $1.46 per liter; and fortified wine from $1.50 to $2.77 per liter.
SPONSOR(S): Representative Richard Vigil (D-Ribera)
New Mexico Senate Bill 487
SUMMARY: Would have authorized each county to impose a local liquor surtax not to exceed $0 .99 /liter for spirituous liquor, $0.25/gallon of beer, $0.28/liter for wine. Additional limits for other alcoholic products were listed in the bill.
SPONSOR(S): Senator George K. Munoz (D-Cibola)
New York Assembly Bill 2454
SUMMARY: Would have imposed excise tax of $0.25 on each bottle of beer, wine, and liquor sold in the state, with money received from the excise tax used to fund chemical dependence services.
SPONSOR(S): Assembly Member Felix W. Ortiz (D-Brooklyn)
Oregon Senate Bill 768
SUMMARY: Would have authorized counties to impose a malt beverage cost recovery fee for malt beverages sold at retail. The recovery fee would have been $0.10 per 12 ounces ($1.066 per gallon) or $0.05 per 12 ounces ($0.503 per gallon) for manufacturers that produce less than 200,000 barrels annually, and only imposed after the adoption of an ordinance and used specifically for purposes relating to alcohol or drug addiction.
SPONSOR(S): Senators Jackie Dingfelder (D-Portland); Bill Morrisette (D-Springfield); Diane Rosenbaum (D-Portland)
Oregon House Bill 2461
SUMMARY: Would have imposed a prevention, treatment and recovery tax on malt beverages at a rate of $49.61 per barrel of 31 gallons in addition to the $2.60 per barrel of 31 gallons tax already imposed on malt beverages.
SPONSOR(S): Representative Ben Cannon (D-Portland); Senators Jackie Dingfelder (D-Portland) and Bill Morrisette (D-Springfield)*
House Bill 496
Summary: Increases the tax rate on beer from $0.30 to $0.50 per gallon.
Sponsor(s): Representative Robert Theberge (D-Coos)
Oklahoma
House Bill 1686
Summary: Increases the tax rate on beer from $0.40 to $1.45 per gallon and liquor from $5.55 to $13.23 per gallon. The additional revenue collected from the tax rate increase shall be apportioned to the state, municipalities and counties.
Sponsor(s): Senator Harold Wright (R-Weatherford)
Senate Bill 58
Summary: Lowers the tax rate imposed on on-premises retailers’ gross receipts from 13.5% to 10%.
Sponsor(s): Senator Stephanie Bice (R-Oklahoma City)
South Dakota
Senate Bill 81
Summary: Prohibits powdered alcohol.
Sponsor(s): Senators Jack Kolbeck (R-Lincoln), Jim Bolin (R-Lincoln), Bob Ewing (R-Lawrence), and more
Virginia
House Bill 1842 SIGNED INTO LAW
Summary: Increases from 101 to 151 the proof of neutral grain spirits or alcohol that may be sold at government stores.
Sponsor(s): Representative Barry Knight (R-Virginia Beach)
Senate Bill 1314 DEAD
Summary: Imposes an additional 1% sales tax on spirits sold at a government store. Allocates the increased funding to the Supplemental Public Safety Fund.
Sponsor(s): Senator Charles Carrico, Sr. (R-Grayson)
Washington
House Bill 1113
Summary: Increases the local government share of excess liquor revenue.
Sponsor(s): Representatives Dave Hayes (R-Camano Island), Tana Senn (D-Mercer Island), Terry Nealey (R-Walla Walla), Sherry Appleton (D-Poulsbo), and more
Wyoming
House Bill 166
Summary: Increases taxes on beer from $0.02 to $0.20 per gallon, wine from $0.28 to $0.72 per gallon, and liquor from $0.94 to $3.73 per gallon. Revenue from the tax is allocated in the following amounts: 22% to the general fund; and, 78% to the school foundation fund.
Sponsor(s): Representative Cathy Connolly (D-Albany)
House Bill 274
Summary: Increases taxes on beer from $0.02 to $0.06 per gallon, wine from $0.28 to $0.84 per gallon, and liquor from $0.94 to $2.82 per gallon. Allocates first $2,000,000 the general fund and any additional funds in equal amounts to the treatment program account, children’s trust fund and juvenile services block grant account.
Sponsor(s): Representative Scott Clem (R-Campbell)
2016 BILLS
United States
House Bill 4934
Summary: Increases the tax credit on wines from smaller producers (no more than 250,000 gallons per year) to all producers. The tax credit for wine under 14% ABV is increased from $0.90 for the first 100,000 gallons to $1.00 for the first 30,000 gallons, $0.90 for the next 100,000 gallons, $0.53 for the next 620,000 gallons.
Sponsor(s): Representative Mike Thompson (D-Napa)
Indiana
Senate Bill 127 DEAD
Summary: For beers containing at least 20% hops or barley grown in Indiana, the tax rate is reduced from $0.115 per gallon to $0.035 per gallon for the first 500,000 gallons produced and $0.075 per gallon for the next 14.5 million gallons.
Sponsor(s): Senator Jon Ford (R-Terre Haute)
Kentucky
House Bill 310 DEAD
Summary: Decreases the tax rate on distilled spirits between July 1, 2015 and June 1, 2018 from 11% to 10% for wholesale sales.
Sponsor(s): Representatives Susan Westrom (D-Fayette), Sal Santoro (R-Boone), Linda Belcher (D-Bullitt)
Louisiana
First Extraordinary Session House Bill 11 DEAD
Summary: Lowers discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages from 2% to 1% on low alcohol content products and from 3.33% to 2.5% for high alcohol content.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session House Bill 13 DEAD
Summary: Repeals discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages. Presently a discount is given for on taxes due at the rate of 2% for low alcohol content products and 3.33% for high alcohol content products.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session 1 House Bill 27 Signed into law
Summary: Increase tax rate on alcoholic beverages, including beer from $1.22 to $1.63 per gallon, wine from $0.11 to $0.95 per gallon, and liquor from $2.50 to $3.44 per gallon.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
First Extraordinary Session House Bill 28 Signed into law
Summary: Lowers discounts given for accurate reporting and timely remittance of state excise taxes on alcoholic beverages from 2% to 1.5% on low alcohol content products and from 3.33% to 2.5% for high alcohol content.
Sponsor(s): Representative Kenny Cox (D-Natchitoches)
Maryland
Senate Bill 220 DEAD
Summary: Lowers the tax rate on alcoholic beverages from 9% to 5% of the charge for an alcoholic beverage.
Sponsor(s): Senator James Brochin (D-Baltimore County)
New Hampshire
House Bill 1182 DEAD
Summary: Lowers the effective license fee rate that wine manufacturers pay from 5% of sales to $1.00 per gallon of wine sold.
Sponsor(s): Representatives John Potucek (R-Derry), Joseph Hannon (R-Lee), Max Abramson (R-Seabrook), and more
New Jersey
Assembly Bill 1726
Summary: Reduces the rate on liquor from $5.50 per gallon to $4.40 per gallon.
Sponsor(s): Representative Louis Greenwald (D-Voorhees)
New York
Senate Bill 1553
Summary: Increase the tax rate on alcoholic beverages including beer from $0.14 to $0.24 per gallon, wine from $0.30 to $0.51 per gallon, and distilled spirits from $0.67 to $1.23 per liter.
Sponsor(s): Senator Keven Parker (D-Brooklyn)
Washington State
House Bill 2642 DEAD
Summary: Exempts the first twenty thousand gallons of wine produced by a domestic winery from the state’s wine tax.
Sponsor(s): Representatives Cary Condotta (R-East Wanatchee), Sharon Wylie (D-Vancouver), Elizabeth Scott (R-Monroe), and more
Senate Bill 6388 DEAD
Summary: Exempts the first twenty thousand gallons of wine produced by a domestic winery from the state’s wine tax.
Sponsor(s): Senators Judy Warnick (R-Ellensburg), Jim Honeyford (R-Granger), and Barbara Bailey (R-Camano Island)
West Virginia
House Bill 2633 DEAD
Summary: Increases tax on beer from $0.18 to $0.35 per gallon and wine from $1.00 to $2.00 per gallon and dedicates the increased revenue to a prevention, intervention, treatment and recovery fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
2015 BILLS
United States
House Bill 232
Summary: Lowers beer excise tax for US producers that do not produce more than 6 million barrels annually from $18 to $3.50 for first 60,000 barrels and $16 on the next 1,940,000 barrels. Presently the lower tax rate of $7 per barrel only applies to brewers that produce less than 2 million barrels annually.
Sponsor(s): Representative Erik Paulsen (R-Minnesota)
Senate Bill 375
Summary: Lowers beer excise tax for US producers that do not produce more than 6 million barrels annually from $18 to $3.50 for first 60,000 barrels and $16 on the next 1,940,000 barrels. Presently the lower tax rate of $7 per barrel only applies to brewers that produce less than 2 million barrels annually.
Sponsor(s): Senator Benjamin Cardin (D-Maryland)
House Bill 767
Summary: Lowers beer excise tax for US producers from $18 to $0 for first 7,143 barrels, $3.50 for next 52,857 barrels, and $16 on next 1,400,000 barrels.
Sponsor(s): Representative Steve Womack (R-Arkansas)
Senate Bill 807
Summary: Lowers beer excise tax for US producers from $18 to $0 for first 7,143 barrels, $3.50 for next 52,857 barrels, and $16 on next 1,400,000 barrels.
Sponsor(s): Senator Roby Blunt (R-Missouri)
House Bill 2520
Summary: Lowers the tax rate on distilled spirits from $13.50 per proof gallon to $9 per proof gallon with the first 100,000 gallons taxed at only $2.70 per proof gallon.
Sponsor(s): Representative Todd Young (R-Indiana)
House Bill 2903
Summary: Lowers the tax rate to $3.50 a barrel on the first 60,000 barrels for domestic brewers producing fewer than 2 million barrels annually. It trims excise to $16 per barrel on the first 6 million barrels for all other brewers and beer importers, while leaving the rate at $18 per barrel on production over that threshold. It establishes a range of tax credits for wine and cider producers. It lowers the tax rate on the 100,000 proof gallons of distilled spirits from $13.50 to $2.70.
Sponsor(s): Representative Erik Paulsen (R-MN)
Senate Bill 1444
Summary: Lowers the tax rate on distilled spirits from $13.50 per proof gallon to $9 per proof gallon with the first 100,000 gallons taxed at only $2.70 per proof gallon.
Sponsor(s):Senators Gary Peters (D-Michigan), Dan Sullivan (R-Alaska), and Kirsten Gillibrand (D-New York)
Senate Bill 1562
Summary: Lowers the tax rate to $3.50 a barrel on the first 60,000 barrels for domestic brewers producing fewer than 2 million barrels annually. It trims excise to $16 per barrel on the first 6 million barrels for all other brewers and beer importers, while leaving the rate at $18 per barrel on production over that threshold. It establishes a range of tax credits for wine and cider producers. It lowers the tax rate on the 100,000 proof gallons of distilled spirits from $13.50 to $2.70.
Sponsor(s):Senator Ron Wyden (D-Oregon)
California
Assembly Bill 18 (Second Extraordinary Legislative Session)
Summary: Would impose a surcharge on each purchase of a cocktail from an on-sale licensee at the rate of $0.05 per cocktail. A “cocktail” is defined as a beverage that is, or contains, distilled spirits. All revenue collected shall be placed in the Healthy California Special Fund and be expended for developmental disability services, among other health programs.
Sponsor(s): Assembly Member Susan Bonilla (D-Concord) and others
New York
Senate Bill 1553
Summary: Increase the tax rate on alcoholic beverages including beer from $0.14 to $0.24 per gallon, wine from $0.30 to $0.51 per gallon, and distilled spirits from $0.67 to $1.23 per liter.
Sponsor(s): Senator Keven Parker (D-Brooklyn)
Washington
House Bill 1680 - Ajourned - Carryover to 2016
Summary: Changes tax on distilled spirits from 15% to 17.5% beginning July 1, 2016, then to 14.5% beginning July 1, 2018, and then to 11.5% beginning July 1, 2020.
Sponsor(s): Representative Cary Condotta (R-East Wenatchee) and Christopher Hurst (D-Auburn)
Senate Bill 5711 Ajourned - Carryover to 2016
Summary: Changes tax on distilled spirits from 15% to 17.5% beginning July 1, 2016, then to 14.5% beginning July 1, 2018, and then to 11.5% beginning July 1, 2020.
Sponsor(s): Senators Ann Rivers (R-Clark), Steve Conway (D-Tacoma), and John Braun (R-Thurston)
Virginia
Senate Bill 899 - SIGNED INTO LAW
Summary: Permits the ABC to round the final price of each liquor container to end with a nine. Presently, containers end with a multiple of 5.
Sponsor(s): Senator (R-Virginia Beach)
House Bill 1440 - SIGNED INTO LAW
Summary: Permits the ABC to round the final price of each liquor container to end with a nine. Presently, containers end with a multiple of 5.
Sponsor(s): Delegate David Albo (R-Springfield)
2015 DEAD BILLS
Louisiana
House Bill 382
Summary: Increases the tax rate on alcoholic beverages including liquor from $2.50 to $5.48 per gallon and wine from $0.11 to $0.26 per gallon.
Sponsor(s): Representative Katrina Jackson (D-Monroe)
House Bill 794
Summary: Increases the tax rate on alcoholic beverages including liquor from $2.50 to $5.48 per gallon and wine from $0.11 to $0.26 per gallon.
Sponsor(s): Representative James Fannin (R-Jonesboro)
Mississippi
House Bill 82
Summary: Increases tax rate on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon and wine from $0.35 to $0.525 per gallon as well as raises the ABC markup from 3% to 4.5%.
Sponsor(s): Representative Bob Evans (D-Copiah)
West Virginia
Senate Bill 98
Summary: Increases the tax rates imposed on alcoholic beverages by 25%.
Sponsor(s): Senator Mitch Carmichael (R-Ripley)
House Bill 2633
Summary: Increases tax rates on alcoholic beverages including beer from $0.35 to $0.70 per gallon and wine from $1.00 to $2.00 per gallon; requires that the liquor wholesale markup rate be raised to an amount that generates an additional $6.5 million annually. Provides for these increases to be paid into the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
South Dakota
House Bill 1003
Summary: Increases tax rates on alcoholic beverages including wine from $0.93 to $1.16 per gallon and distilled spirits from $3.93 to $4.91 per gallon. Removes 2% tax imposed on certain purchases by wholesalers.
Sponsor(s): Representatives Roger Solum (R-Codingtong), Timothy Johns (R-Lawrence), and Tim Rounds (R-Hughes)
2014 BILLS
Massachusetts
House Bill 2633
Summary: Increases the tax rates on alcoholic beverages including beer from 10.5 cents to 21 cents per gallon, wine from $1.10 to $2.20 per gallon, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representative Kay Khan (D-Newton)
Minnesota
House Bill 3167 - Signed into law
Summary: A distiller that produces no more than 40,000 proof gallons of distilled spirits per year is entitled to a tax credit of $1.33 per liter on 100,000 liters sold in any fiscal year beginning July 1.
Sponsor(s): Representatives Ann Lenczewski (DFL-Hennepin), Greg Davids (R-Fillmore) and Jeanne Poppe (DFL- Mower)
New Jersey
Assembly Bill 2001
Summary: Reduces tax rates on liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70.
Sponsor(s): Assemblyman Louis Greenwald (D-Mount Holly)
Senate Bill 2451
Summary: Imposes a $0.25 surcharge on each alcoholic beverage sold by on-sale retailers in municipalities where there are 200 or more licenses. The fee shall be dedicated to the Alcohol Education, Rehabilitation and Enforcement Fund.
Sponsor(s): Senator Nellie Pou (D-Elmwood Park Borough)
New York
Senate Bill 3123
Summary: Increases the per gallon tax rate on alcoholic beverages, including beer from $0.14 to $0.24, wine from $0.30 to $0.51, spirits from $6.46 to $8.54, and hard cider from $0.0379 to $0.04.
Sponsor(s): Senator Kevin Parker (D-Brooklyn)
2014 DEAD BILLS
United States
Senate Bill 2169
Summary: Reduces the tax rate on the first 100,000 proof gallons of distilled spirits produced or imported from $13.50 per proof gallon to $2.70 per proof gallon.
Sponsor(s): Senator Kirsten Gillibrand (D-NY)
Connecticut
Senate Bill 49
Summary: Creates a pilot program for exempting beer, wine and liquor from sales taxes during the winter holiday period.
Sponsor(s): Senator Kevin Witkos (R-Avon)
Senate Bill 50
Summary: Exempt the sale of beer from sales tax.
Sponsor(s): Senator Kevin Witkos (R-Avon)
House Bill 5122
Summary: Reduces alcoholic beverages excise tax for craft beers.
Sponsor(s): Representative James Maroney (D-Orange)
Hawaii
House Bill 1123
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Representatives Angus Mckelvey (D-West Maui), Tom Brower (D-Waikiki), Cindy Evans (D-North Kona)*
Senate Bill 1261
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Gilbert Keith-Agaran (D-Wailuku), Russell Ruderman (D-Puna)*
Senate Bill 2051
Summary: Changes the tax rates on alcoholic beverages by unspecified amounts.
Sponsor(s): Senators Josh Green (D-Kona), Suzanne Chun Oakland (D-Liliha) and Russell Ruderman (D-Puna)
House Bill 2483
Summary: Reduces the tax rates on alcoholic beverages produced by small producers, including distilled spirits from $5.98 per gallon to $2.57 per gallon, wine from $0.1.38 to $0.59 per gallon, and draft beer from $0.54 to $0.23 per gallon.
Sponsor(s): Representative (D-Lahaina)
Senate Bill 3041
Summary: Reduces the tax rates on alcoholic beverages produced by small producers, including distilled spirits from $5.98 per gallon to $2.57 per gallon, wine from $0.1.38 to $0.59 per gallon, and draft beer from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Will Espero (D-Ewa Beach), Russell Ruderman (D-Puna)*
Michigan
House Bill 5275
Summary: “Michigan farm to glass” tax exemption for beer, wine, mead and cider produced with state grown products. Tax credit amount and requirements varies over time.
Sponsor(s): Representative Douglas Geiss (D-Taylor)
Mississippi
House Bill 183
Summary: Increases the tax rate on alcohol sold by the Alcoholic Beverage Control Department including distilled spirits from $2.50 to $3.75 per gallon and wines from $0.35 to $0.525 per gallon. Increases the ABC markup on all alcoholic beverages from 3% to 4.5%. Increases tax rate on beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Representative Bob Evans (D-Copiah)
Washington
Senate Bill 6547
Summary: Reduces the various tax rates on distilled spirits in four phases beginning in 2015.
Sponsor(s): Senators Newbry Holmquist (R-Ellensburg), Steve Hobbs (D-Snohomish)), and Mark Liias (D-Paine)
West Virginia
Senate Bill 302
Summary: Increases the tax rates on alcoholic beverages by 25 percent including, beer from $0.177 to $0.222 per gallon and wine from $1.00 to $1.25 per gallon. The wholesale markup rate on distilled spirits will also be raised by twenty-five percent.
Sponsor(s): Senator Mitch Carmichael (R-Jackson)
Wyoming
House Bill 151
Summary: Imposes an additional excise tax on malt beverages at a rate of $0.17 per gallon.
Sponsor(s): Representatives W. Patrick Goggles (D-Fremont), James Byrd (D-Laramie), Rita Campbell (R-Fremont)*
* More than 3 sponsors
Tennessee
House Bill 200
Summary: Reduces the tax rate on high alcohol content beer (greater than 5% ABW) to $0.14 per gallon. Current rates on high alcohol content beer varies due to various factors, but generally exceeds $1.00 per gallon.
Sponsor(s): Representative Ryan Haynes (R-Westland)
2013 BILLS
United States
House Resolution 494
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per barrel. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representative Jim Gerlach (R-Pennsylvania)
House Resolution 1918
Summary: Reduces tax rate on beer from $18 to $9 per barrel. For “small brewers” the tax rate on the first 15,000 barrels is reduced to $0 and for between 15,001 and 60,000 barrels the tax rate is reduced from $7 to $3.50 per barrel.
Sponsor(s): Representative Tom Latham (R-Iowa)
Senate Bill 917
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per barrel. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senator Benjamin Cardin (D-Maryland)
Senate Bill 958
Summary: Summary: Reduces tax rate on beer from $18 to $9 per barrel. For “small brewers” the tax rate on the first 15,000 barrels is reduced to $0 and for between 15,001 and 60,000 barrels the tax rate is reduced from $7 to $3.50 per barrel.
Sponsor(s): Senator Mark Udall (D-Colorado)
Hawaii
House Bill 1123
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Representatives Angus Mckelvey (D-West Maui), Tom Brower (D-Waikiki), Cindy Evans (D-North Kona)*
Senate Bill 1261
Summary: Reduces the tax rate on the first 60,000 barrels of beer for brewers that produce less than 2 million barrels per year from $0.54 to $0.23 per gallon.
Sponsor(s): Senators Rosalyn Baker (D-Maui), Gilbert Keith-Agaran (D-Wailuku), Russell Ruderman (D-Puna)*
Maine
Legislative Document 1402
Summary: Repeals excise tax on alcoholic beverages. Increases the sales tax applied to alcoholic beverages from 7% to 9%.
Sponsor(s): Representative Matthew Moonen (D-Portland)
Massachusetts
House Bill 2633
Summary: Doubles the excise tax rates on alcoholic beverages including beer from $0.105 to $0.21 per gallon, typical wines from $1.10 to $2.20 per gallon, and typical distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representative Kay Khan (D-Newton)
Senate Bill 88
Summary: Increases the excise tax rates on alcoholic beverages including beer from $0.105 to $0.32 per gallon, typical wines from $1.10 to $4.40 per gallon, and typical distilled spirits from $4.05 to $12.15 per gallon.
Sponsor(s): Senator Cynthia Creem (D-Newton)
Minnesota
House File 885
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Representative Karen Clark (DFL-Minneapolis)
House Bill 1056
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Representative Karen Clark (DFL-Minneapolis)
Senate Bill 902
Summary: Increases the tax rate on alcoholic beverages including distilled spirits from $5.03 to $17.82 per gallon and wine from $0.30 to $2.60 per gallon. Funds from these taxes are to be dedicated to the alcohol health and judicial impact fund.
Sponsor(s): Senator (Chris Eaton (DFL-Brooklyn)
Senate Bill 1367
Summary: Establishes an alcohol impact fee on alcoholic beverages including $4.27 per gallon of distilled spirits, $1.28 per gallon of wine, and $0.53 per gallon of beer. The fees collected shall be credited to an alcohol impact fund.
Sponsor(s): Senator Richard Cohen (DFL-Ramsey)
Nebraska
Legislative Bill 653
Summary: Increases the tax rate on beer from $0.33 to $0.36 per gallon and dedicates $0.05 per gallon of the beer tax to fund law enforcement activities.
Sponsor(s): Senator Albert Davis (District 43)
New Hampshire
House Bill 168
Summary: Increases the beer tax from $0.30 to $0.40 per gallon and dedicates the additional $0.10 to the alcohol abuse and treatment fund.
Sponsor(s): Representative Charles Weed (D-Cheshire)
New Jersey
Assembly Bill 1324
Summary: Reduces the tax rate on alcoholic beverages including liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70 per gallon. The decreased rates are retroactively applied back to July 1, 2010.
Sponsor(s): Assembly Member Louis Greenwald (D-Burlington)
Senate Bill 834
Summary: Permits municipalities to recover certain costs and fees from alcoholic beverage licensees charged with violations.
Sponsor(s): Senators Joseph Vitale (D-Middlesex) and Jim Whelan (D-Atlantic)
New York
Assembly Bill 2978
Summary: Increases the tax rate on alcoholic beverages including: beer from $0.14 to $1.80 per gallon; wine from $0.30 to $2.63 per gallon; and, liquor from $6.43 to $8.55 per gallon. Allocates seventy percent of the alcohol taxes collected to alcoholism and substance abuse prevention and treatment fund.
Sponsor(s): Assembly Member Felix W. Ortiz (D-Brooklyn)
Assembly Bill 7767
Summary: Provides that any taxpayer that produces 16 million gallons or fewer of beer in the state shall receive a credit against the taxes paid on the beer.
Sponsor(s): Assembly member Joseph Lentol (D-North Brooklyn)
Senate Bill 3123
Summary: Increases the tax rate on alcoholic beverages including beer from $0.14 to $0.24 per gallon, wine from $0.30 to $0.51 per gallon, and liquor from $6.46 to $8.54 per gallon.
Sponsor(s): Senator Kevin Parker (D-Brooklyn)
Oklahoma
House Bill 1748
Summary: Increases the tax rate on beer containing more than 0.5% ABW through 3.2% ABW from $0.36 to $1.49 per gallon.
Sponsor(s): Representative Harold Wright (R-Weatherford)
Pennsylvania
House Bill 189
Summary: Decreases the tax rate imposed on liquor from 18% to 9% from January 1, 2013 and 0% from January 1, 2014.
Sponsor(s): Representative John D. Payne (R-Dauphin)
Rhode Island
House Bill 5127 Substitute A - SIGNED INTO LAW
Summary: Raises tax rates on alcoholic beverages including liquor from $3.75 to $5.40 per gallon, wine from $0.60 to $1.40 per gallon and beer from $0.096 to $0.106 per gallon. Ends the sales tax and markup on alcoholic beverages.
Sponsor(s): Representative Helio Melo (D-East Providence)
House Bill 5310
Summary: Provides for a series of sales tax holidays for alcoholic beverages sold for off-premises consumption.
Sponsor(s): Representatives John Carnevale (D-District 13), Raymond Hull (D-District 6), Raymond Johnston, Jr. (D-District 61), John DeSimone (D-District 5)*
House Bill 5559
Summary: Eliminates the sales tax on liquor and wine and increases the excise tax on liquor and wine in an amount sufficient to generate six million dollars in annual revenue.
Sponsor(s): Representatives Patricia Morgan, Robert Phillips, Gregory Costantino, Lisa Baldelli-Hunt*
* More than 4 sponsors
House Bill 5627
Summary: Exempts alcoholic beverages from the state sales tax.
Sponsor(s): Representatives Raymond Hull (D-Providence), Michael Chippendale, James McLaughlin, Patrick O’Neill*
Senate Bill 131
Summary: Provides a series of periods of sales tax holidays for alcoholic beverages sold for off-premises consumption.
Sponsor(s): Senators William Walska (D-Warwick), Walter Felag, Jr. (D-Bristol), and David Bates (R-Barrington)
Tennessee
House Bill 200
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Representative Art Swann (R-Maryville)
House Bill 677
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Representative Art Swann (R-Maryville)
Senate Bill 218
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Senator Doug Overbey
Senate Bill 422 (see also House Bill 999 ) - SIGNED INTO LAW
Summary: Lowers the tax rate on beer by excluding the state and federal taxes from the price used for calculating taxes owed by wholesalers.
Sponsor(s): Senator Brian Kelsey (R-Germantown)
Senate Bill 711
Summary: Decreases the tax rate on beer with an alcohol content of more than 5% alcohol by weight from $1.21 to $0.14 per gallon.
Sponsor(s): Senator Doug Overbey
Texas
House Bill 3572 - SIGNED INTO LAW
Summary: Lowers tax rate on the gross receipts of a permittee that sells mixed beverage sold for on-premises consumption from 14% to 6.7%. Imposes a tax of 8.25% on each mixed beverage sold.
Sponsor(s): Representative Harvey Hilderbran (R-Kerrville)
Vermont
House Bill 368
Summary: Provides a refundable credit for distilled spirits manufacturers of $100 for each $1,000 the manufacturer spends on local farm products in the taxable year.
Sponsor(s): Representatives Carolyn Partridge (D-Windham) and Matt Trieber (D-Rockingham)
Senate Bill 115
Summary: Extends the lower 5% tax rate paid by distilled spirits sellers from those that gross $100,000 to $248,000. Sellers that gross over $248,000 will pay $12,5000 plus 25% on the amount over $250,000.
Sponsor(s): Senator Richard Westman (R-Lamoille)
Washington
Senate Bill 5949
Summary: Imposes an additional tax at the rate of $0.106 per gallon on beer, $0.32 per gallon on wine, and $1.28 per gallon of liquor. The funds are to be used exclusively for alcohol and drug treatment.
Sponsor(s): Senators Karen Fraser (D-Olympia) and Adam Kline (D-Ranier Valley)
Senate Bill 5644 - SIGNED INTO LAW
Summary: Extends the 10% license fee on all sales by spirits licensees from the first 24 months following privatization to 27 months.
Sponsor(s): Senators Mark Schoesler (R-Pullman) and Ed Murray (D-Seattle)
2013 DEAD BILLS
Connecticut
Senate Bill 725
Summary: Replace the sales tax on alcoholic beverages with a tax at the wholesale level.
Sponsor(s): Senator Anthony Musto (D-Bridgeport)
Maine
Legislative Document 1496
Summary: Increases tax rates on alcoholic beverages including malt liquor from $0.35 to $0.70 per gallon and wine from $0.60 to $1.20 per gallon.
Sponsor(s): Representative L. Gary Knight (R-Livermore Falls)
Mississippi
Senate Bill 2098
Summary: Imposes a handling fee of $0.25 per case on each manufacturer or wholesaler of alcoholic beverage whose product is placed in the Department of Revenue’s Liquor Distribution Center.
Sponsor(s): Senator Joey Fillingane (R-Covington)
House Bill 1355
Summary: Increases tax rates on alcoholic beverages including the excise tax rate on wine from $0.35 to $0.525 per gallon and distilled spirits from $2.50 to $3.75 per gallon, and the markup on beverages sold by the Alcoholic Beverage Control Division is increased from 3% to 4.5%.
Sponsor(s): Representative Bob Evans (D-Copiah)
New Mexico
House Bill 505
Summary: Increases the size of “small winegrower” from one who produces fewer than 950,000 to 1,500,000 liters of wine per year. Establishes a tax rate of $0.30 per liter for wine produced in excess of 950,000 but not over 1,500,000 liters. Presently, wine produced in excess of 950,000 is taxed at $0.45 per liter.
Sponsor(s): Representative Dona Irwin (D-Grant)
Senate Bill 81
Summary: Increases the size of “microbrewer” from one who produces fewer than 5,000 to 15,000 barrels of beer per year. The “microbrewer” tax rate is $0.08 per gallon as compared to the beer tax rate of $0.41 per gallon.
Sponsor(s): Senator Sue Wilson Beffort (R-Bernalillo)
Senate Bill 116
Summary: Increases the size of “small winegrower” from one who produces fewer than 950,000 to 1,500,000 liters of wine per year. Establishes a tax rate of $0.30 per liter for wine produced in excess of 950,000 but not over 1,500,000 liters. Presently, wine produced in excess of 950,000 is taxed at $0.45 per liter.
Sponsor(s): Senator John Aruthur Smith (D-Dona Ana)
Utah
House Bill 136
Summary: Increases the tax rate on beer containing not more than 4% ABV from $0.41 to $0.43 per gallon. Increases the state markup on alcohol products sold by the state liquor department (including distilled spirits and flavored malt beverages) from 86% to 90%.
Sponsor(s): Representative Jack Draxler (R-Logan)
Senate Bill 248
Summary: Increases the number of barrels of beer a “small brewer” may produce each year from 60,000 to 70,000. Small brewers pay a lower markup on their product.
Sponsor(s): Senator John Valentine (R-Utah)
West Virginia
Senate Bill 618
Summary: Increases the tax rates on beer, wine and liquor by twenty-five percent.
Sponsor(s): Senator Mitch Carmichael (R-Jackson)
House Bill 2016
Summary: Doubles the tax rate on beer from $0.175 to $0.35 per gallon and provides that $0.175 per gallon shall paid into the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2321
Summary: Doubles the tax rate on beer from $0.175 to $0.35 per gallon
Sponsor(s): Delegate Don Perdue (D-Wayne) and Bill Hamilton (R-Upshur)
2012 BILLS
United States
Senate Bill 1111
Summary: Reduces the tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces the tax rate on beer for "small brewers" from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Senator Mark Udall (D-Colorado)
House Bill 1675
Summary: Reduces the tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces the tax rate on beer for “small brewers” from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Representative Tom Latham (R-IA)
Senate Bill 534
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR)*
House Bill 1236
Summary: Lowers the tax rate for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representatives Jim Gerlach (R-PA), Richard Neal (D-MA), Paulsen (R-MN)*
House Bill 777
Summary: Reduces the tax rate on small distilled spirits producers. Credits 80% of the tax on the first 65,000 proof gallons produced per year by a small distilled spirits producer. A small distilled spirits producer is defined as any person who produces not more than 100,000 proof gallons of distilled spirits per year.
Sponsor(s): Representative Maurice Hinchey (D-New York)
Massachusetts
House Bill 2542
Summary: Increases tax rates on alcoholic beverages including beer from $0.11 to $0.21 per gallon, wine from $1.10 to $2.20, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representatives Kay Kahn (D-Newton), Ruth Blaser (D-Newton) and Elizabeth Malia (D-Jamaica Plain)
New Jersey
Assembly Bill 1324
Summary: Reduces the tax rate on alcoholic beverages including liquor from $5.50 to $4.40 per gallon and wine from $0.875 to $0.70 per gallon. The decreased rates are retroactively applied back to July 1, 2010.
Sponsor(s): Assembly Member Louis Greenwald (D-Burlington)
Senate Bill 834
Summary: Permits municipalities to recover certain costs and fees from alcoholic beverage licensees charged with violations.
Sponsor(s): Senators Joseph Vitale (D-Middlesex) and Jim Whelan (D-Atlantic)
New York
Senate Bill 7728 - Signed by Governor Cuomo and effective immediately
Summary: Provides a tax credit for beer produced in-state at a rate of $0.14 per gallon for the first 500,000 gallons and $0.045 per gallon in excess of that amount.
Sponsor(s): Senator Lee Zeldin (R-Brookhaven)
Assembly Bill 10695 - Substituted for SB 7728
Summary: Provides a tax credit for beer produced in-state at a rate of $0.14 per gallon for the first 500,000 gallons and $0.045 per gallon in excess of that amount.
Sponsor(s): Rules Committee
Senate Bill 7344
Summary: Allows a credit against tax of $0.14/gallon of beer produced in the state of New York by a licensed brewery for up to six million two hundred thousand gallons.
Sponsor(s): Senator Lee Zeldin (R, C, I-Shirley)
Assembly Bill 10181
Summary: Allows a credit against tax of $0.14/gallon of beer produced in the state of New York by a licensed brewery for up to six million two hundred thousand gallons.
Sponsor(s): Representative Joseph Lentol (D-North Brooklyn)
Assembly Bill 936
Summary: Increases the tax rates on alcoholic beverages including beer from $0.14 to $1.80 per gallon, wine from $0.30 to $2.63 and liquor from $6.42 to $8.54 per gallon. Creates the alcoholism and substance abuse prevention fund.
Sponsor(s): Assembly Member Felix W. Ortiz (D-Brooklyn)
Assembly Bill 3528
Summary: Imposes on liquor an additional tax of $0.50 per liter ($1.89 per gallon). The tax will be imposed for 4 years and be deposited into the sexual assault DNA registry trust fund.
Sponsor(s): Assembly Member Peter Rivera (D-Bronx)
Pennsylvania
House Bill 1661
Summary: Requires that any price or fee increase on wine and spirits sold by the Liquor Control Board be approved by the Governor and a majority of the members of the Senate and the House of Representatives.
Sponsor(s): Representatives T. Mark Mustio (R-Allegheny), John Taylor (R-Philadelphia), John Payne (R-Dauphin)*
House Bill 1364
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund and allocates to the fund 6.34% of the money collected from the previous year’s liquor tax. Money in the fund is to be used for rehabilitation, behavioral health, and local health services.
Sponsor(s): Ken Smith (D-Lackawanna)
House Bill 1387
Summary: Reduce the emergency tax imposed on liquor sales from 18% to 9% from January 1, 2011 and 0% from January 1, 2012 onward.
Sponsor(s): Representative John Payne (R-Dauphin)
House Bill 660
Summary: Reduces emergency tax rate on liquor from current rate of 18% to 9% starting January 1, 2012, to 6% starting January 1, 2013, to 3% starting January 1, 2014, and to 0% starting January 1, 2015.
Sponsor(s): Stephen Barrar (R-Chester)
2012 DEAD BILLS
Alaska
House Bill 324
Summary: Reduces the tax rate on distillers that produce less than 10,000 gallons of distilled products per year from $12.80 to$4.19 per gallon.
Sponsor(s): Representative Charisse Millett (R-Anchorage)
Arizona
HCR 2054
Summary: Imposes additional taxes on alcoholic beverages including an additional $1.00 per gallon on beer, $1.00 per gallon on wine and $0.25 per gallon on liquor. These additional taxes will be used to fund alcohol and substance abuse prevention and early prevention.
Sponsor(s): Representative Richard Miranda (D-Tolleson)
California
Senate Bill 653
Summary: Authorizes the governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Senator Darrell Steinberg (D-Elk Grove)
California Special Session 1 Senate Bill 23
Summary: Authorizes the governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Committee on Budget and Fiscal Review
Hawaii
Senate Bill 2479
Summary: Increases tax rate on beer. New rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
House Bill 1867
Summary: Increases tax rates on alcoholic beverages including beer from $0.93 to $1.12 per gallon, wine from $1.38 to $1.66 per gallon, and distilled spirits from $5.98 to $7.00 per gallon.
Sponsor(s): Representative Robert Herkes (D-Puna)
Senate Bill 3020
Summary: Increases tax rate on beer. New rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
Senate Bill 2479
Summary: Increases tax rate on beer. Increased rate not stated in bill. Repeals excise and use tax exemptions on the sale of liquor.
Sponsor(s): Senators Josh Green (D-Kohala), Suzanne Chun Oakland (D-San Island) and Maile Shimabukuro (D-Ko ‘olina)
House Bill 1867
Summary: Increases tax rates on alcoholic beverages including beer from $0.93 to $1.12 per gallon, wine from $1.38 to $1.66 per gallon, and distilled spirits from $5.98 to $7.00 per gallon.
Sponsor(s): Representative Robert Herkes (D-Puna)
Maryland
Senate Bill 852
Summary: In addition to the 9% sales tax applied to the sale of alcoholic beverages a 6% charge shall be made in connection with the sale of an alcoholic beverage and is stated as a separate item, including labor or service, any material used or property sold.
Sponsor(s): Senator Nancy King (D-Montgomery County)
House Bill 918
Summary: In addition to the 9% sales tax applied to the sale of alcoholic beverages a 6% charge shall be made in connection with the sale of an alcoholic beverage and is stated as a separate item, including labor or service, any material used or property sold.
Sponsor(s): Delegate Sheila Ellis Hixson (D-Montgomery County)
Mississippi
House Bill 306
Summary: Increase the tax rate on alcoholic beverages including distilled spirits from $2.50 to $3.50 per gallon and wine from $0.35 to $0.525 per gallon. Increases the markup collected by the Alcoholic Beverage Control division on all alcoholic beverages from 3% to 4.5%.
Sponsor(s): Bob Evans (D-Monticello)
West Virginia
House Bill 3178
Summary: Increases the tax rate on beer from $0.17 to $0.35 per gallon. Dedicates 50% of the beer tax to the Prevention, Intervention, Treatment and Recovery Fund.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2774
Summary: Increases the tax rate on beer from $0.17 to $0.35 per gallon.
Sponsor(s): Delegate Don Perdue (D-Wayne)
Rhode Island
House Bill 7725
Summary: Provides a series of tax holidays on the sale of alcohol for off-site consumption. The holidays are on and around national holidays including Memorial Day, Fourth of July, Labor Day, Thanksgiving and Winter holidays.
Sponsor(s): Representatives John Carneval (D-Providence), Raymond Hull (D-Providence), Anastasia Williams (D-Providence)*
2011 BILLS
United States
Senate Bill 1111
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for "small brewers" from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Senator Mark Udall (D-Colorado)
House Bill 1675
Summary: Reduces tax rate on beer from $18 to $9 per 31 gallon barrel. Reduces tax rate on beer for “small brewers” from $7 to $3.50 per barrel on the first 60,000 barrels.
Sponsor(s): Representative Tom Latham (R-IA)
Senate Bill 534
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR)*
House Bill 1236
Summary: Lowers tax rates for qualified small brewers in the United States and increases the amount of beer that can be produced by these small brewers. “Small brewer” definition increased from a producer of 2,000,000 to 6,000,000 barrels per year. Tax rate on first 60,000 barrels reduced from $7 to $3.50 per gallon. Tax rate for next 1,940,000 barrels is reduced from $18 to $16 per barrel.
Sponsor(s): Representatives Jim Gerlach (R-PA), Richard Neal (D-MA), Paulsen (R-MN)*
House Bill 777
Summary: Reduces the tax rate on small distilled spirits producers. Credits 80% of the tax on the first 65,000 proof gallons produced per year by a small distilled spirits producer. A small distilled spirits producer is defined as any person who produces not more than 100,000 proof gallons of distilled spirits per year.
Sponsor(s): Representative Maurice Hinchey (D-New York)
California
California Special Session 1 Senate Bill 23
Summary: Authorizes governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Committee on Budget and Fiscal Review
Senate Bill 653
Summary: Authorize governing board of any county or city to levy or increase certain taxes currently only taxed at the state level, including taxes on alcohol.
Sponsor(s): Senator Darrell Steinberg (D-Elk Grove)
District of Columbia
B19-408 - PASSED INTO LAW. Effective October 1, 2011.
Summary: Increase tax rate of alcoholic beverages sold for off-site consumption from 9% to 10%.
Sponsor(s): Chairman Kwame Brown (D)
Iowa
Senate Study Bill 1007
Summary: Increases the tax applicable to the manufacture or sale of beer.
Sponsor(s): Governor’s Office of Drug Control Policy
Maine
LD 1300 - PASSED INTO LAW. Signed by Governor 7/8/2011. Effective 8/30/2011.
Summary: Ten percent of license fees collected on liquor licenses will be deposited in a fund for the purpose of preventing the consumption of liquor by minors.
Massachusetts
House Bill 2542
Summary: Increases tax rates on alcoholic beverages including beer from $0.11 to $0.21 per gallon, wine from $1.10 to $2.20, and distilled spirits from $4.05 to $8.10 per gallon.
Sponsor(s): Representatives Kay Kahn (D-Newton), Ruth Blaser (D-Newton) and Elizabeth Malia (D-Jamaica Plain)
New Jersey
Senate Bill 3011
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Senator Joseph Vitale (D-Woodbridge)
Assembly Bill 2643
Summary: Defines flavored malt beverages as a specific category of beverage separate from beer and taxes them at $4.40 per gallon. The current tax rate for beer is $0.12 per gallon. Half of the taxes collected on flavored malt beverages will be deposited in the Alcohol Education, Rehabilitation and Enforcement fund and the other half will be deposited in the General Fund.
Sponsor(s): Assembly Members Mary Pat Angelini (R-Wall Township), Valerie Vainieri Huttle (D-Englewood), and Albert Coutinho (D-Newark)
Pennsylvania
House Bill 1661
Summary: Requires that any price or fee increase on wine and spirits sold by the Liquor Control Board be approved by the Governor and a majority of the members of the Senate and the House of Representatives.
Sponsor(s): Representatives T. Mark Mustio (R-Allegheny), John Taylor (R-Philadelphia), John Payne (R-Dauphin)*
House Bill 1364
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund and allocates to the fund 6.34% of the money collected from the previous year’s liquor tax. Money in the fund is to be used for rehabilitation, behavioral health, and local health services.
Sponsor(s): Ken Smith (D-Lackawanna)
House Bill 1387
Summary: Reduce the emergency tax imposed on liquor sales from 18% to 9% from January 1, 2011 and 0% from January 1, 2012 onward.
Sponsor(s): Representative John Payne (R-Dauphin)
House Bill 660
Summary: Reduces emergency tax rate on liquor from current rate of 18% to 9% starting January 1, 2012, to 6% starting January 1, 2013, to 3% starting January 1, 2014, and to 0% starting January 1, 2015.
Sponsor(s): Stephen Barrar (R-Chester)
Texas
House Bill 2582 - Governor Signed in to law on 6/17/2011. Effective 9/1/2011.
Summary: Repeal 25% tax credit given to manufacturers that produce 75,000 barrels or less of beer per year.
Sponsor(s): Representative Jim Murphy (R-Houston)
Vermont
House Bill 436 - PASSED INTO LAW
Summary: Reduces the gross receipt tax for distilled spirit retailers. The current rate is 25% on all receipts. The new rate will be 5% on the first $100,000, 15% for the next $100,000, and 25% on anything exceeding $200,000.
Sponsor(s): House Committee on Ways and Means
2011 DEAD BILLS
Arizona
SCR 1037
Summary: Increases tax rates on alcoholic beverages including spirituous liquor from $3.00 to $15.80 per gallon, vinous liquor from $0.84 to $3.40 per gallon, and malt liquor from $0.16 to $1.23 per gallon. Establishes an alcohol and drug abuse damage mitigation fund.
Sponsor(s): Senators Linda Lopez (D-Tucson) and Jack Jackson, Jr. (D-Window Rock)
Hawaii
House Bill 1554
Summary: Lowers the tax rate on beer manufactured inside the state from $0.93 to $0.54 per gallon on non-draft bee and from $0.35 to $0.20 per gallon on draft beer.
Sponsor(s): Representative Denny Coffman (D-District 6)
House Bill 1187
Summary: Gross income or proceeds received by a wholesaler of liquor shall be exempt from alcohol taxes.
Sponsor(s): Representative Calvin Say (D-District 20)
House Bill 857
Summary: Increases tax rates on alcoholic beverages (new rates currently undefined). Uses increases in revenue as an offset against county expenses for enforcing violations of DUI laws.
Sponsor(s): Representative Jessica Wooley (D-District 47)
Senate Bill 1289
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $5.98 to $8.97 per gallon, still wine from $1.12 to $2.07 per gallon, non-draft beer from $0.93 to $1.40 per gallon, and draft beer from $0.54 to $0.81 per gallon.
Sponsor(s): Senator Shan Tsutsui (D-District 4)
Senate Bill 644
Summary: Reduces the tax rate on the first 60,000 barrels of beer produced by brewers that produce less than 2,000,000 barrels per taxable year to $0.23 per gallon. Beer produced in excess of 60,000 is taxed at the standard rates of $0.53 per gallon on draft beer and $0.92 per gallon on non-draft beer.
Sponsor(s): Senator Rosalyn Baker (D-Maui)
House Bill 365
Summary: Reduces the tax rate on the first 60,000 barrels of beer produced by brewers that produce less than 2,000,000 barrels per taxable year to $0.23 per gallon. Beer produced in excess of 60,000 is taxed at the standard rates of $0.53 per gallon on draft beer and $0.92 per gallon on non-draft beer.
Kentucky
House Bill 135
Summary: Provide a taxpayer credit for the distilled spirits ad valorem tax to taxpayers who have at least 400,000 barrels of distilled spirits stored in bonded warehouses located in Kentucky.
Sponsor(s): Representative Derrick Graham (D-Franklin)
Maryland
Senate Bill 168
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to $10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Senators Verna Jones-Rodwell (D-Baltimore City), Richard Madaleno, Jr. (D-Montomery), Joanne Benson (D-Prince George’s)*
House Bill 121
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to $10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Delegates James Hubbard (D-Prince George’s), Justin Ross (D-Prince George’s), Curtis Anderson (D-Baltimore)*
House Bill 1213
Summary: Increases tax rates on alcoholic beverages including distilled spirits from $1.50 to$10.03 per gallon, wine from $0.40 to $2.96 per gallon, and beer from $0.09 to $1.16 per gallon. Additional funds are to be used only for specified health services.
Sponsor(s): Delegate Carolyn Howard (Prince George’s)
Passed both houses but not enrolled
Minnesota
Special Session 1 House Bill 9
Summary: Imposes a fee of 2.5 percent on the gross receipts from retail sales of liquor. All funds raised from this fee will be deposited in the alcohol judicial and health impact fund.
Sponsor(s): Representative Karen Clark (D-Minneapolis)
Senate Bill 998
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Senators John Marty (DFL-Ramsey) and D. Scott Dibble (DFL-Hennepin)
House Bill 520
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Representatives Karen Clark (D-Minneapolis) and Frank Hornstein (D-Minneapolis)
Senate File 1315
Summary: Increases the excise tax rates on alcoholic beverages including distilled spirits from $5.03 to $17.69 per gallon, wine from $0.30 to $2.40 per gallon and malt beverages from $0.15 to $1.21 per gallon
Sponsor(s): Senators John Marty (DFL-Ramsey)
House File 1749
Summary: Allows the city of Proctor to impose a sales tax of up to one percent on gross receipts of all foods and beverages sold by restaurants or places of refreshment. Alcoholic beverages sold at retail for on-site consumption are included in the term “food and beverage.”
Sponsor(s): Representative Mary Murphy (DFL-Carlton)
House File 1714
Summary: Imposes a 2.5% fee on all retail sales of liquor. Imposes additional fee on alcoholic beverages including distilled spirits at $12.86 per gallon, wine $0.53 per gallon, and beer at $0.21 per gallon. Fees are to recover costs to the state caused by alcohol use and to reduce alcohol use.
Sponsor(s): Representatives Karen Clark (D-Minneapolis), Jeff Hayden (DFL- Minneapolis), Mindy Greiling (DFL- Ranmsey)*
Mississippi
House Bill 173
Summary: Increase tax rates on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Senator Joseph Jefferson Jr. (D-Berkeley)
New Mexico
House Bill 421
Summary: Increases the excise taxes on alcoholic beverages including spirituous liquors from$1.60 to $4.98 per liter, beer from $0.41 to $1.85 per gallon, and wine from $0.45 to $1.46 per liter.
Sponsor(s): Richard Vigil (D-San Miguel)
House Bill 23
Summary: Increase tax rates on alcoholic beverages including spirituous liquors from $1.60 to $3.85 per liter and beer from $0.41 to $1.48 per gallon. Two-thirds of the net receipts from the liquor excise tax are to be allocated to the public school fund
Sponsor(s): Representative Mary Helen Garcia (D-Las Cruces)
Nevada
Assembly Bill 333
Summary: Increases tax rates on alcoholic beverages including malt beverages from $0.16 to $0.25 per gallon and liquor from $3.60 to $4.50 per gallon.
Sponsor(s): Assembly Member Peggy Pierce (D-Clark)
Oregon
House Bill 3177
Summary: Limits tax exemptions to the smallest of wineries. Exemptions will be available on wineries that produce 5,000 gallons per year down from the current 40,000 gallons per year.
Sponsor(s): Committee on Revenue
West Virginia
House Bill 3178
Summary: Increases tax rate on beer containing less than 12% alcohol by volume from $0.18 to $0.35 per gallon. Requires that wholesale prices for liquor and wine be increased to yield an additional $6,500,000 per year. Allocates the additional money collected by these increases to fund substance abuse services.
Sponsor(s): Delegate Don Perdue (D-Wayne)
House Bill 2774
Summary: Increases tax rate on beer containing less than 12% alcohol by volume from $0.18 to $0.35 per gallon.
Sponsor(s): Delegates Don Perdue (D-Wayne), Bill Hamilton (R-Upshur) and Daniel Poling (D-Wood)
2010 BILLS
Federal
United States House Bill 4278 and Senate Bill 3339
Summary: Lowers the tax rate on beer produced domestically by certain small producers. The current excise tax rate is $18 per 31 gallon barrel of beer; a domestic brewer that produces no more than 2,000,000 during a calendar year pays only $7 per barrel on the first 60,000 barrels of beer produced. Under the bill a producer will still pay $18 per 31 gallon of beer; however a domestic brewer that produces no more than 6,000,000 barrels during a calendar year will pay $3.50 per barrel on the first 60,000 barrels and $16 per barrel on the first 1,940,000 barrels.
Sponsor(s): House Bill: Representatives Richard Neal (D-MA), Kevin Brady (R-TX), Wally Herger (R-CA), Peter Defazio (D-OR), Dennis Rehberg (R-MT), Stephen Lynch (D-MA) and Charles Dent (R-PA)
Senate Bill: Senators John Kerry (D-MA), Mike Crapo (R-ID), Ron Wyden (D-OR) and Olympia Snowe (R-MN)
Massachusetts
House Bill 4454 - EFFECTIVELY PASSED (see Ballot Initiative Question 1)
Summary: Repeals the sales tax on alcoholic beverages. The excise tax remains in place.
Sponsor(s):
NOTE: Initiative petition of Frank J. Anzalotti and presented by Representative Jay R. Kaufman (D-Middlesex)
Ballot Initiative Question 1 - PASSED
Summary: Initiative will restore tax exempt status on the sale of alcoholic beverages. Currently the sales tax is 6.25% and applies to alcoholic beverages.
Mississippi
House Bill 173
Summary: Increase tax rates on alcoholic beverages including distilled spirits from $2.50 to $3.75 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon.
Sponsor(s): Bob Evans (D-Copiah)
Pennsylvania
House Bill 2039
Summary: Reduce the current emergency tax on liquor from 18% of the net price of all liquors sold by the Pennsylvania Liquor Control Board to 9% as of January 1, 2010 and 0% as of January 1, 2011.
Sponsor(s): Representative John D. Payne (R-Dauphin County)
Washington
Senate Bill 6744
Summary: Prohibits the liquor control board from increasing the markup of any liquor product.
Sponsor(s): Senator Curtis King (R-Yakima)
2010 DEAD BILLS
California
Assembly Bill 1694
Summary: Imposes a fee on alcoholic beverages to fund a program that seeks to mitigate past, present, or future harm caused by alcohol products in the stream of commerce in California. The mitigation fee is imposed at the following rates on alcoholic beverages including: beer at $0.53 per gallon; wine not containing more than 14% absolute alcohol at $1.28 per gallon; and distilled spirits at $4.27 per gallon.
Sponsor(s): Assembly Member Jim Beall (D-San Jose)
Hawaii
House Bill 2850
Summary: Removes temporary excise tax on alcoholic beverages. Beginning July 2015, excise tax will return to its current rate.
Sponsor(s): Representative Calvin K.Y. Say (D-Ewa Beach)
House Bill 2632
Summary: Removes current tax rate on alcoholic beverages. Beginning July 1, 2011 the tax rate on alcoholic beverages will be taxed at rates including distilled spirits at $7.45 per proof gallon, wine containing not more than 14% alcohol at $2.08 per wine gallon, non-draft beer at $0.93 per wine gallon, and draft beer at $0.54 per wine gallon. Amends definition of “beer” to include flavored malt beverages.
Sponsor(s): Representative Robert N. Herkes (D-South and West Maui)
Indiana
House Bill 1281
Summary: Increases excise taxes on alcoholic beverages including raising the rates on beer from $0.115 to $0.435 per gallon, liquor from $2.68 to $5.24 per gallon, and wine from $0.47 to $1.24 per gallon. Also reduces the discount to taxpayers for accurately reporting and timely remitting of the alcohol excise tax from 1.5% to 0.75%.
Sponsor(s): Representative Sheila Klinker (D-Tippecanoe County)
Kansas
Senate Bill 530
Summary: Revokes the exemption for microbreweries and farm wineries from the state sales tax.
Sponsor(s): Assessment and Taxation
House Bill 2593
Summary: Increases excise tax on alcoholic beverages, including: beer from $0.18 to $0.36 per gallon; wine containing 14% or less alcohol from $0.75 to $1.50 per gallon; and spirits from $2.50 to $5.00 per gallon. Increases allocations to alcohol treatment programs fund and new allocations to mental and developmental disability funds.
Sponsor(s): Representative Kay Wolf (R-Prairie Village)
Kentucky
House Bill 61 (BR 159)
Summary: Exempt the sale of alcoholic beverages sold for off-site consumption from the sales and use tax (currently 6%) beginning August 1, 2010.
Sponsor(s): Representative Bill Farmer (R-Fayette)
House Bill 62 (BR 265)
Summary: Reduce the tax imposed on all gross receipts for wholesalers of alcoholic beverages from 11% to 5.5% beginning July 1, 2010 and to 0% beginning July 1, 2011.
Sponsor(s): Representative Bill Farmer (R-Fayette)
House Bill 228
Summary: A nonrefundable and nontransferable tax credit issued to each taxpayer paying the distilled spirits ad valorem tax imposed on distilled spirits held in a bonded warehouse.
Sponsor(s): Representative David W. Floyd (R-Bullitt)
House Bill 230
Summary: Exempts distilled spirits in a bonded warehouse which have aged for at least 18 years from the tax imposed on distilled spirits while held in a bonded warehouse.
Sponsor(s): Representative David W. Floyd (R-Bullitt)
Maryland
Senate Bill 717
Summary: Increases the tax rates for alcoholic beverages, including: distilled spirits from $1.50 to $10.03 per gallon; wine from $0.40 to $2.96 per gallon; and beer from $0.09 to $1.16 per gallon. A special fund is established for the purpose of funding specific health services into which 87.25% of the tax money will be placed, with the remainder going to the general fund.
Sponsor(s):
Senators Verna Jones (D-Baltimore City), Nathaniel Exum (D-Prince George’s County) and Jennie Forehand (D-Montgomery County)*
Minnesota
House Bill 3296
Summary: Creates an alcohol use health and safety impact fund. A fee is imposed on alcoholic beverages including distilled spirits at $5.11, wine at $1.55 per gallon and fermented malt beverages at $19.84 per 31-gallon barrel. Revenues from the fee will be credited to the fund.
Sponsor(s):Representatives Jean Wagenius (D-Hennepin), Michael Paymar (D-Ramsey), Gene Pelowski Jr. (D-Winona)*
Mississippi
House Bill 592
Summary: Increases excise taxes on alcoholic beverages including raising the rates on distilled spirits from $2.50 to $3.50 per gallon, wine from $0.35 to $0.525 per gallon, and beer from $0.4268 to $0.6402 per gallon. Also, the markup of alcoholic beverages by the Alcoholic Beverage Control Division on beverages with more than 5% alcohol by weight is increased from 3.0% to 4.5%.
Sponsor(s):Representative Bob Evans (D-Copiah)
New Mexico
Senate Bill 214
Summary: Increases the number of liters a “small winegrower” can produce from 950,000 liters to 1,250,000. Wine produced by “small winegrowers” and sold in state is taxed at $0.10 per liter rather than the standard wine rate of $0.45 per liter. Allows for certain localities to enact an ordinance imposing limited local liquor excise tax.
Sponsor(s): Senator Nancy Rodriguez (D-Santa Fe)
Senate Bill 126
Summary: Increases tax on alcoholic beverages including: spirituous liquors from $1.60 to $2.73 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.79 per liter. Decreases the amount of funds allocated to the DWI grant fund.
Sponsor(s): Senator Lynda M. Lovejoy (D-Bern)
Senate Bill 5
Summary: Adjusts the distributions to the mental health and substance abuse treatment fund. Raises the liquor excise tax on alcoholic beverages including spirituous liquors from $1.60 to $2.73 per liter, beer from $0.41 to $0.94 per gallon.
Sponsor(s): Senator Bernadette Sanchez (D-Albuquerque)
Senate Bill 142
Summary: Increases the tax rate on alcoholic beverages including: spirituous liquors from $1.60 to $2.73 per liter; and beer from $0.41 to $0.94 per gallon. No increase to tax on wine. Allocates funds to a new mental health and substance abuse treatment fun and decreases the amount of funds allocated to the DWI grant fund.
Sponsor(s): Senator Bernadette M. Sanchez (D-Bernalillo)
Pennsylvania
H ouse Bill 2039
Summary: Reduce the current emergency tax on liquor from 18% of the net price of all liquors sold by the Pennsylvania Liquor Control Board to 9% as of January 1, 2010 and 0% as of January 1, 2011.
Sponsor(s): Representative John D. Payne (R-Dauphin County)
House Bill 2459
Summary: Increases tax rate on the purchase of intoxicating liquors outside the corporate limits of municipalities from 5% to 6%.
Sponsor(s): Delegate Jeff Eldridge (D-Lincoln)
2009 BILLS
United States House Resolution 836 and Senate Bill 1058
Summary: Reduces the tax on beer to its pre-1991 level. For larger brewers the rate is reduced from $18.00 per 31 gallon barrel to $9.00 and for smaller brewers the rate is reduced from $7.00 per 31 gallon barrel to $3.50.
Sponsor(s): HR 836:Representatives Earl Pomeroy (D-ND); Tom Latham (R-IA); Sam Johnson (R-TX)
SB 1058: Senator Mark Udall (D-CO)
California
Senate Bill 558
Summary: Impose a fee of up to $0.05 per 1.5 ounces of distilled spirits, 12 ounces of beer, and 5 ounces of table wine sold. All funds collected will be used to fund alcohol abuse treatment programs.
Sponsor(s): Senator Mark DeSaulnier (D-Concord)
Hawaii
Senate Bill 42
Summary: Increases the liquor tax rate. The amount has not been set. The increased revenues are to go to a health systems special fund.
Sponsor(s): Senators Roz Baker (D-Maui); Josh Green (D-Hawaii); David Y. Ige (D-Hawaii)
Illinois
House Bill 4557
Summary: Increases the tax rate on the privilege of manufacturing or distributing alcoholic beverages. The increases include, beer from $0.185 to $0.719 per gallon; wine from $0.73 to $2.01 per gallon; and spirits from $4.50 to $8.77 per gallon. Minus the costs of administering the tax rate increases, 55% shall be deposited into the Community Addiction Prevention, Treatment, and Recovery Rescue Fund, 36% shall be deposited into the Community Mental Health Rescue Fund, and the remainder shall be deposited into the General Revenue Fund.
Sponsor(s): Representatives Sara Feigenholtz (D-Chicago), Dave Winters (R-Shirland), Kathleen A. Ryg (D-Vernon Hills)*
Kentucky
House Bill 144
Summary: Lifts exemption and imposes 6% sales tax upon alcoholic beverages from April 1, 2009 to June 30, 2010.
Sponsor(s): Representatives Greg Stumbo (D-Prestonberg); David Watkins (D-Henderson); Rocky Adkins (D-Sandy Hook)*
A victory! Signed by Governor on 2/13/09.
Massachusetts
Senate Bill 759 & House Bill 3489
Summary: Imposes a sales tax of 5% on each vendors' gross receipts on each sale at retail of alcoholic beverages for off-premises consumption. Funds will go to finance substance abuse treatment programs, prevention, and education.
Sponsor(s): SB 759 - Senator Marian Walsh (D-West Roxbury)
HB 3489 - Representative Cleon H. Turner (D-Dennis)
Senate Bill 1254
Summary: Increase excise taxes on alcoholic beverages, including the rate on malt beverages from $3.30 to $9.90 per 31 gallon, alcoholic beverages containing 15% or less alcohol by volume barrel from $1.10 to $4.40 per wine gallon, and alcoholic beverages containing more than 15% but less than 50% alcohol by volume from $4.05 to $12.15 per wine gallon.
Sponsor(s): Senator Cynthia Stone Creem (D-Newton)
House Bill 2684
Summary: Increases the tax rate for malt beverages from $3.30 per 31 gallon barrel to $19.80. All new revenue from the tax shall be allocated to both fund a Criminal Justice Committee and distributed to cities and towns as local aid.
Sponsor(s): Representative F. Jay Barrows (R-Mansfield)
New Jersey
Senate Bill 2013 & Assembly Bill 4104
Summary: Increases the tax rate on alcoholic beverages, including liquor from $4.40/gallon to $5.50/gallon, and wine from $0.70/gallon to $0.875/gallon. The funds raised by the tax increases will go to the Health Care Subsidy Fund.
Sponsor(s): Senator Lorreta Weinberg (D-Teaneck) and Assemblymember John S. Wisniewski (D-Middlesex)
A victory! Signed by Governor on 6/29/09.
New York
Assembly Bill 1078
Summary: Increases the excise taxes on beer imposed on distributors and noncommercial importers from $0.11/gallon to $0.232/gallon. All of this excise tax will go to the newly created substance abuse services fund. Similar to Governor’s proposal (see below)
Sponsor(s): Assemblymembers Jeffery Dinowitz (D-Bronx); Richard Gottfried (D-Manhattan) and Susan John (D-Rochester)*
Assembly Bill 6738
Summary: Increases tax rates on alcoholic beverages, including raising beer from $0.11 per gallon to $1.08 per gallon, wine from $0.1893 per gallon to $2.63, and liquor from $1.70 per liter to $2.26 per liter. Seventy percent of the funds raised will go to the Alcoholism and Substance Abuse Prevention and Treatment Fund.
Sponsor(s): Assemblymember Felix W. Ortiz (D-Brooklyn)
Assembly Bill 8026
Summary: Exempts wine from the state’s sales and use taxes.
Sponsor(s): Assemblymember Peter J. Abbate, Jr. (D-Brooklyn)
Assembly Bill 8465
Summary: Imposes an additional fifty cent tax on every liter of liquor sold. The tax is to be in effect for 4 years and is to be used to fund a sexual assault DNA registry trust fund.
Sponsor(s): Assemblymember Peter Rivera (D-Bronx)
Assembly Bill 8576 and Senate Bill 6096
Summary: Repeal the tax increase imposed on beer and wine as part of the Governor's 2009-2010 Budget. All funds collected as a result of the increase from $0.11 to $0.14 per gallon on beer and the increase from $0.1893 to $0.30 per gallon on wine are to be returned.
Sponsor(s): Assemblywoman Addie Jenne Russell (D-Theresa); Senator Joseph A. Griffo (R-Rome)
North Carolina
House Bill 731
Summary: Creates new tax categories and rates for beer based upon alcohol by volume. Beer with not more than 6% alcohol by volume will be taxed at the current rate of $0.53177 per gallon. Beer with more than 6% and including 16% alcohol by volume will be taxed at a new rate of $0.79485 per gallon. Beer with more than 16% alcohol by volume will be taxed at a new rate of $0.9084 per gallon.
Sponsor(s): Representative Edgar Starnes (R-Caldwell)
House Bill 1579
Summary: Increases the excise tax rate on alcoholic beverages including, beer from 53.432 cents to 57.432 cents per gallon; unfortified wine from 21 cents to 22.68 cents per gallon; and liquor sold in ABC stores from 25% to 27%.
Sponsor(s): Representatives Verla Insko (D-Orange) and Sandra Spaulding Hughes (D-New Hanover)
Pennsylvania
House Bill 874
Summary: An emergency tax of 18% is imposed on all liquor sold by the state board starting January 1, 2010. The rate decreases to 9% in 2011, 6% in 2012, 3% in 2013, and zero percent in 2014.
Sponsor(s): Representative Stephen E. Barrar (R-Delaware)
Bill 1555 and Senate Bill 867
Summary: Establishes the Drug and Alcohol Treatment and Prevention Fund, and provides for the deposit of 12.85% of the liquor tax rate in the immediately preceding fiscal year into the fund. The fund will be used for alcohol and drug detoxification and rehabilitation services, behavioral health services, prevention, treatment, intervention and case management.
Sponsor(s):
HB 1555: Representatives Kathy M. Manderino (D-Philadelphia), Katie True (R-East Hempfield), John C. Bear (R-Lancaster)*
SB 867: Senators Pat Vance (R-Cumberland), Wayne Fontana (D-Allegheny), and Edwin B. Erickson (R-Chester)*
South Carolina
Senate Bill 68
Summary: Replaces the excise tax of 5% of gross proceeds of the sale of alcoholic liquors by the drink with a license tax on wholesalers imposed at the rate of $0.66 /liter. This tax is in addition to two existing taxes totaling to tax alcoholic liquors at a rate of $0.72 /liter.
Sponsor(s): Senator Robert Ford (D-Charleston)
Tennessee
Senate Bill 714 and House Bill 1735
Summary: Increase the tax rate on alcoholic beverages. The wine tax rate will be increased from $1.21 to $1.45 per gallon, spirits will be increased from $4.40 to $4.85 per gallon, and beer from $4.29 to $4.72 per 31 gallon barrel. The sales tax rate for alcoholic beverages consumed on-premises will be increased from 15% to 16%. The tax increases will be used to fund crime prevention grants.
Sponsor(s): Senator Reginald Tate (D-Memphis), Representative Karen D. Camper (D-Memphis)
Wisconsin
Senate Bill 209 and Assembly Bill 287
Summary: Increases the tax rate on fermented malt beverages (such as beer) from $2 to $10 per 31-gallon barrel ($0.0645 to $0.3226 per gallon) and at a proportionate rate for other quantities. The funds collected from the increase will be used to fund enforcement, treatment, and prevention programs.
Sponsor(s): Senator Fred Risser (D-Madison), Representatives Terese Berceau (D-Madison), and Kelda Roys (D-Madison)*
Assembly Bill 547
Summary: Beginning July 1, 2010, deposit $10 million from revenues generated by the wine and liquor tax into the intoxicated and drugged driver fund. Currently, all revenue from the tax is deposited into the general fund.
Sponsor(s): Representatives Peggy Krusick (D-Milwaukee), Jim Ott (R-Mequon) Garey Bies (R-Sister Bay)
*More than 3 sponsors listed.
2009 DEAD BILLS
Arizona House Bill 2447
SUMMARY: A temporary additional tax on liquor and malt beverages would have been levied July 1, 2009 until June 30, 2012.
SPONSOR(S): Representative David Bradley (D-Tucson)
Arkansas Senate Bill 90
SUMMARY: Would have levied an additional excise tax 5% upon all gross receipts derived from the sale of an alcoholic beverage by distributors, manufacturers, and wholesale dealers to retailers, with funding going to a newly created Substance Abuse Programs Fund.
SPONSOR(S): Senator Hank Wilkins IV (D-Pine Bluff)
California Assembly Bill 1019
SUMMARY: A mitigation fee is imposed upon alcoholic beverages at the following rates: beer, $1.07 per gallon; wine with not more than 14% alcohol by volume, $2.56 per wine gallon; wine with more than 14% alcohol by volume, $4.27 per wine gallon; and, all distilled spirits, $8.53 per wine gallon. The fee is collected from the wholesaler, or other business that is engaged in the sale of alcoholic beverages to businesses that resell alcohol. Money collected shall be used exclusively to fund alcohol-related service programs aimed at mitigating the past, present or future harm caused by alcohol products in the stream of commerce in California.
SPONSOR(S): Assembly Members Jim Beall (D-San Jose) and Tom Torlakson (D-Antioch); Senator Dean Florez (D-Shafter)
Connecticut Senate Bill 930
SUMMARY: Would have raised tax rate on beer ($0.20 to $0.25/gallon), liquor ($4.50 to $5.65/gallon) and wine ($0.60/gallon to $0.75/gallon); and increased rates on liquor coolers, alcohol in excess of 100 proof, ciders, low alcohol liquor and other still wines.
SPONSOR(S): Introduced by Finance, Revenue and Bonding Committee
Delaware House Bill 212
SUMMARY: Would have increased taxes on alcoholic beverages including beer from $0.156 to $0.37/gallon; wine from $0.97 to $1.72/gallon; and from $5.46 to $7.28/gallon.
SPONSOR(S): Representative Peter Schwartzkopf (D-Rehoboth Beach), Speaker Robert F. Gilligan (D-Sherwood Park), Senate Majority Whip Anthony J. DeLuca (D-Newark)*
Indiana House Bill 1295
SUMMARY: Would have increased alcoholic beverage excise taxes. Increases the beer and cider excise tax from $0.115 to $0.41 per gallon; increased the wine excise tax from $0.47 to $1.68 per gallon; increased the liquor excise tax from $2.68 to $9.59 per gallon; and provided that each of the funds receiving these excise taxes would receive the same percentage of the new rates as the percentage it receives under the existing rates.
SPONSOR(S): Representatives Tim Brown (R-Crawfordsville); Peggy Welch (D-Bloomington)
Indiana House Bill 1613
SUMMARY: Would have increased the beer and cider excise tax from $0.115 to $0.65 per gallon, the wine excise tax from $0.47 to $2.07 per gallon, and the liquor excise tax from $2.68 to $6.95 per gallon.
SPONSOR(S): Senator Luke Kenley (R-Noblesville)
Kentucky House Bill 237
SUMMARY: Would have imposed sales and use tax on gross receipts from the sale of distilled spirits, wine and malt beverages not consumed on the premises; increased the distilled spirits excise tax from $1.92 to $2.00 on each wine gallon, increased the malt beverages excise tax from $2.50 to $6.20 on each barrel of 31 gallons, and limited the credit of 50 percent to each brewer producing malt beverages in this state to 50 percent of the first $2.50 of tax imposed on each barrel of malt beverages sold in the state, up to 300,000 barrels annually.
SPONSOR(S): Representatives Hubert Collins (D-Wittensville); Keith Hall (D-Phelps); Richard Henderson (D-Jeffersonville)
Maryland Senate HB 791 and Senate Bill 729
SUMMARY: Would have increased state tax rates for alcoholic beverages from $1.50 to $6.00 per gallon for distilled spirits, from 40 cents to $1.60 per gallon for wine, and from 9 cents to 36 cents per gallon for beer; provided for the distribution of the additional revenue to special funds to be used only for the purpose of providing additional funding for specified services.
SPONSOR(S): SB 729: Senators Richard S. Madaleno Jr. (D-Montgomery); Nathaniel Exum (D-Prince George’s); Jennie M. Forehand (D-Montgomery)*
Maryland House Bill 1160
SUMMARY: Would have increased state tax rates for alcoholic beverages from $1.50 to $4.00 for each gallon of distilled spirits, from 40 cents to $1.00 for each gallon of wine, and from 9 to 25 cents for each gallon of beer; and required the Comptroller to distribute specified alcoholic beverage tax revenue to specified special funds to be used only to provide funding for specified services from the Developmental Disabilities Administration and specified services for victims of domestic violence, sexual assault, and sexual or physical child abuse.
SPONSOR(S): Delegates Ana Sol Gutierrez (D-Montgomery); Saqib Ali (D-Montgomery); Charles Barkley (D-Montgomery)*
Massachusetts House Bill 4155
Summary: Establishes a separate fund known as the Commonwealth Wellness Fund, to which all revenues collected from the tax on the sale of alcoholic beverages will be credited. Funds will be expended on alcohol and tobacco addiction services, health promotion, school-based health programs, teenage pregnancy prevention, domestic violence and sexual assault prevention, work force expansion services, and other critical programs that support the wellness of residents of the commonwealth.
Sponsor(s): Part of the Governor’s Budget proposal
Minnesota House Bill 1896
SUMMARY: Would have imposed a 2.5% fee on the gross receipts of each Minnesota liquor retailer for the retail sales of liquor; an increase on alcoholic beverages including $12.86 per gallon of distilled spirits, $0.53 per gallon of wine, and $6.61 per barrel of beer. Funds would have gone to a health and judicial impact fund.
SPONSOR(S): Representative Karen Clark (DFL-Minneapolis)
Minnesota House Bill 2323
SUMMARY: Would have increased the tax rates on all alcoholic beverages, including: distilled spirits from $5.03 to $9.31 per gallon; wine containing 14% or less alcohol by volume from $0.30 to $0.81 per gallon; wine containing more than 14% and not more than 21% by volume from $0.95 to $1.20 per gallon; and fermented malt beverages containing 3.2% alcohol by weight from $4.60 to $12.87 per barrel.
SPONSOR(S): Representative Ann Lenczewski (DFL-Bloomington)
Montana Senate Bill 501
SUMMARY: Would have imposed a tax of $0.05 per 1 fluid ounce of liquor, 8 fluid ounces of table wine and 12 fluid ounces of beer sold at on-premises retailers, with money from tax to fund scholarships and local alcohol treatment, prevention, education and enforcement programs.
SPONSOR(S): Senator Christine Kaufmann (D-Helena)
Nevada Assembly Bill 277
SUMMARY: Would have increased the excise tax on liquor with the additional revenue going to specific health-related programs, with rate increases of: liquor with more than 22% alcohol by volume (a.b.v.) from $3.60 to $7.87 per wine gallon; liquor with 14% to 22% a.b.v. from $1.30 to $3.43 per wine gallon; liquor with 1% to 14% a.b.v. from $0.70 to $1.77 per wine gallon; and all malt beverage liquor from $0.16 to $0.69 per gallon.
SPONSOR(S): Assemblymembers Bernie Anderson (D-Sparks); Kathy McClain (D-Las Vegas) and Sheila Leslie (D-Reno)*
New Hampshire House Bill 166
SUMMARY: Would have increased the beer tax from $0.30 /gallon to $0.40 /gallon and designated the increase to the alcohol abuse and prevention and treatment fund.
SPONSOR(S): Representatives Jessie Osborne (D-Concord); Charles Weed (D-Keene); Mary Cooney (D-Plymouth)*
New Mexico 2009 Senate Bill 10
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.00 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.65 per liter.
SPONSOR(S): Senator Bernadette M. Sanchez (D-Bernalillo)
New Mexico House Bill 2
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.00 per liter; beer from $0.41 to $0.95 per gallon; and wine from $0.45 to $0.65 per liter.
SPONSOR(S): HB 2 - Representative Miguel P. Garcia (D-Bernalillo)
New Mexico House Bill 13
SUMMARY: Increase the tax rate on alcoholic beverages at the wholesale level including liquor from $1.60 to $2.40 per liter; beer from $0.41 to $1.48 per gallon; and wine from $0.45 to $0.85 per liter.
SPONSOR(S):HB 13 - Representative Brian Egolf (D-Santa Fe)
New Mexico House Bill 528
SUMMARY: Would have increased state alcohol tax rates on spirituous liquors from $1.60 to $4.98 per liter; beer from $.41 to $1.85 per gallon; wine from $.45 to $1.46 per liter; and fortified wine from $1.50 to $2.77 per liter.
SPONSOR(S): Representative Richard Vigil (D-Ribera)
New Mexico Senate Bill 487
SUMMARY: Would have authorized each county to impose a local liquor surtax not to exceed $0 .99 /liter for spirituous liquor, $0.25/gallon of beer, $0.28/liter for wine. Additional limits for other alcoholic products were listed in the bill.
SPONSOR(S): Senator George K. Munoz (D-Cibola)
New York Assembly Bill 2454
SUMMARY: Would have imposed excise tax of $0.25 on each bottle of beer, wine, and liquor sold in the state, with money received from the excise tax used to fund chemical dependence services.
SPONSOR(S): Assembly Member Felix W. Ortiz (D-Brooklyn)
Oregon Senate Bill 768
SUMMARY: Would have authorized counties to impose a malt beverage cost recovery fee for malt beverages sold at retail. The recovery fee would have been $0.10 per 12 ounces ($1.066 per gallon) or $0.05 per 12 ounces ($0.503 per gallon) for manufacturers that produce less than 200,000 barrels annually, and only imposed after the adoption of an ordinance and used specifically for purposes relating to alcohol or drug addiction.
SPONSOR(S): Senators Jackie Dingfelder (D-Portland); Bill Morrisette (D-Springfield); Diane Rosenbaum (D-Portland)
Oregon House Bill 2461
SUMMARY: Would have imposed a prevention, treatment and recovery tax on malt beverages at a rate of $49.61 per barrel of 31 gallons in addition to the $2.60 per barrel of 31 gallons tax already imposed on malt beverages.
SPONSOR(S): Representative Ben Cannon (D-Portland); Senators Jackie Dingfelder (D-Portland) and Bill Morrisette (D-Springfield)*
end faq
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