ID H0456

Levies a tax on wine production in Idaho and on grapes and grape juice purchased in Idaho or from out-of-state producers for wine production, payable to the commission.

Sets minimum annual tax of $100 for each grape grower in Idaho and $100 minimum annual tax for each winery producing wine.

Establishes minimum tax of $5.00 per ton or per 167 gallons (or any portion thereof) on grapes and grape juice purchased from producers outside Idaho.

Makes purchasers of out-of-state grapes or grape juice responsible for submitting the tax to the commission.

Allows commission to impose late payment penalties up to 15% per annum on overdue taxes and to recover collection costs, fees, and reasonable attorney's fees.