IL SB2035

Class 1 brewers, class 2 brewers, and brew pub licensees must accurately measure beer transferred into final packaging containers to determine tax liability and ensure compliance with production limitations, using methods compliant with federal regulations 27 CFR 25.41 and 25.42.

Brewers subject to this section must file monthly verified reports with the Department of Revenue and Illinois Liquor Control Commission listing total beer production, amounts sold directly to licensed retailers, and amounts sold directly to consumers.

Class 1 brewers, class 2 brewers, and brew pub licensees must file quarterly reports with the Department and State Commission detailing purchases, inventory, and use of water, grain, malt, barley, sugar, fruit, honey, and other fermentable sugars.

Department of Revenue, in cooperation with the State Commission, shall conduct annual audits of class 1 brewers, class 2 brewers, and brew pub licensees to verify compliance with production and self-distribution quantity limitations.

Failure to comply with reporting and measurement requirements results in the Illinois Liquor Control Commission issuing fines, suspending, or revoking the brewer's license; effective January 1, 2022.