ID H0087

Clarifies that when a winery makes a transfer sale of wine through any of its licensed retail outlets, the winery (rather than the distributor) shall be liable for payment of the excise tax imposed by Idaho Code Section 23-1319.

Maintains the existing excise tax rate of 45 cents per gallon on all wines sold by a distributor or winery to a retailer or consumer, and on wines shipped directly to Idaho residents by out-of-state wine manufacturers holding a direct shipper permit.

Preserves existing provisions allowing distributors to deduct destroyed or spoiled wine from taxable inventories and establishing a three-year statute of limitations for refund or credit claims.

Maintains the revenue distribution formula allocating 12% to the substance abuse treatment fund, 5% to the Idaho grape growers and wine producers commission account, and the remainder to the general account.