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ID H0232
Bill
Status
4/19/2021
Primary Sponsor
State Affairs Committee
Click for details
AI Summary
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Increases the maximum allowable alcoholic content of beer from 6% to 16% by weight volume for manufacturing, importing, and selling in Idaho.
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Removes the provision that beer containing more than 4% alcohol by weight is taxed as wine; establishes separate tax rates of $4.65 per barrel for beer with 5% or less alcohol by volume and $13.95 per barrel for beer with more than 5% alcohol by volume.
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Allocates tax revenue from beer with 5% or less alcohol to the substance abuse treatment fund (20%), permanent building fund (33%), and general fund (remainder).
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Allocates tax revenue from beer with more than 5% alcohol to the substance abuse treatment fund (12%), Idaho hop grower's commission fund and Idaho grape growers and wine producers account (with percentages varying by fiscal year 2022-2024), and general fund (remainder).
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Modifies wine excise tax revenue distribution to allocate funds to substance abuse treatment (12%), Idaho grape growers and wine producers account based on Idaho wine sales (26-88% depending on fiscal year), and general fund (remainder).
Legislative Description
Amends existing law to revise provisions regarding the alcoholic content of beer, to provide for a certain tax and revenue distribution, and to provide for the distribution of certain revenue to the Idaho Grape Growers and Wine Producers Account.
ALCOHOL
Last Action
Reported Signed by Governor on April 13, 2021 Session Law Chapter 233 Effective: 07/01/2021
4/19/2021