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AL HB494
Bill
Status
4/23/2019
Primary Sponsor
Becky Nordgren
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AI Summary
HB494 Summary
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Amends Alabama Code Sections 28-3A-6 and 28-4A-4 regarding privilege and excise taxes on beer dispensed by breweries and brewpubs.
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Changes the timing of tax assessment for beer from the point of dispensing for consumption to the point when beer is allocated by the brewery or brewpub for retail sale purposes.
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Applies the new tax timing to both manufacturer licensees (breweries) and brewpub licensees engaged in on-premises beer sales.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Alcoholic beverages, beer dispensed by brewery or brewpub, privilege or excise tax determined at time beer is allocated for retail sales , Secs, 28-3A-6, 28-4A-4 am'd.
Alcoholic Beverages
Last Action
Pending third reading on day 16 Favorable from Economic Development and Tourism
5/2/2019