ID H0597

Revises the definition of "dessert wine" to clarify that it must be grape-based and fortified through addition of sugar, wine, and distilled alcohol such as grape or fruit brandy, and explicitly excludes marsala and aromatized wines like vermouth, quinquina, and americano.

Establishes that dessert wine shall not be considered a spirit-based beverage for regulatory purposes.

Adds a new definition of "hard cider" as an alcoholic beverage containing no more than 16% alcohol by volume obtained by fermentation of natural sugar content of pome fruit, and specifies it shall be considered and taxed as wine.

Adds a definition of "low proof spirit beverages" as alcoholic beverages containing not more than 14% alcohol by volume obtained by distillation mixed with water, fruit juices, and/or other ingredients, to be considered and taxed as wine, with higher-proof spirit beverages classified as liquor sold only through the state division system.

Reorganizes existing definitions in Idaho Code Section 23-1303 by renumbering subsection paragraphs.