DE HB444

Shifts the timing of alcoholic beverage tax collection from when beverages arrive in Delaware to when they are sold to customers by licensed importers.

Provides a one-time credit in August 2018 for importers to claim taxes previously paid on alcoholic beverages inventory in the state as of July 31, 2018, provided the inventory is reported timely to the Commission.

Includes severability clause stating that if any provision is found invalid, the remaining provisions of the Act will remain in effect.

Becomes effective August 1, 2018.