ID S1365

Increases the maximum allowable alcohol content for beer from 6% to 16% by volume in Idaho.

Removes the provision that beer containing more than 4% alcohol by weight is taxed as wine.

Establishes a tiered tax on beer: $4.65 per 31-gallon barrel for beer containing not more than 5% alcohol by volume, and $13.95 per barrel for beer containing more than 5% alcohol by volume.

Distributes revenue from beer taxes with lower alcohol content (≤5%) as follows: 20% to substance abuse treatment fund, 33% to permanent building fund, and remainder to general fund.

Distributes revenue from beer taxes with higher alcohol content (>5%) as follows: 12% to substance abuse treatment fund, 2.5% (FY2021) or 1.5% (FY2022) to Idaho grape growers and wine producers commission, and remainder to general fund.