HI HB2483

Establishes reduced gallonage tax rates for craft beverages produced by small breweries, brewpubs, and distilled spirits manufacturers, effective January 1, 2015

Defines "small brewery or brewpub" as producing not more than 60,000 barrels of beer per taxable year and "small manufacturer" as a distillery producing distilled spirits (gallon limit amount blank in text)

Sets tax rate of 23 cents per wine gallon on draft beer and beer other than draft beer produced by small breweries or brewpubs, compared to standard rates of 54 cents and 93 cents respectively

Sets tax rate of $2.57 per wine gallon on distilled spirits produced by small manufacturers, compared to standard rate of $5.98 per wine gallon

Defines "barrel" as a container holding not more than 31 gallons or wine gallons of liquor for purposes of the small brewery threshold calculation