ID S1333

Increases maximum allowable alcohol content in beer from 6% to 16% by volume for manufacturing, importation, and sale in Idaho.

Removes provision classifying beer with more than 4% alcohol by weight as wine, replacing it with a two-tier tax structure based on 5% alcohol by volume threshold.

Imposes $4.65 per barrel tax on beer containing not more than 5% alcohol by volume and $13.95 per barrel tax on beer containing more than 5% alcohol by volume.

Distributes revenue from beer taxes under 5% alcohol as follows: 20% to substance abuse treatment fund, 33% to permanent building fund, and remainder to general fund.

Distributes revenue from beer taxes over 5% alcohol as follows: 12% to substance abuse treatment fund and remainder to general fund.