HI SB644

Creates a new tax category for small breweries and brewpubs, defined as facilities producing not more than 2 million barrels of beer per taxable year.

Imposes a reduced gallonage tax of 23 cents per gallon on the first 60,000 barrels of beer brewed or produced annually by small breweries and brewpubs.

Beer produced beyond the first 60,000 barrels in a taxable year by small breweries and brewpubs is taxed under the standard section 244D-4(a) rate.

Adds "barrel" definition as a container holding not more than 31 gallons or wine gallons of liquor.

Effective for taxable years beginning after December 31, 2010.