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MS SB2820
Bill
Status
3/16/2016
Primary Sponsor
Lydia Chassaniol
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AI Summary
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Applies the existing excise tax of 42.68 cents per gallon to beer provided for tasting or sampling at brewery premises in Mississippi
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Requires brewery license holders to maintain accurate accounting of the amount of beer provided and consumed as samples (clarifying language from previous requirement to track "various beers")
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Authorizes enforcement officers of the Alcoholic Beverage Control Division of the Department of Revenue to enforce brewery tasting and sampling provisions under Section 67-3-47
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Mandates that excise tax on sampled beer be paid monthly by the 15th day of the month following when the beer was provided for tasting
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Effective date of July 1, 2016
Legislative Description
Beer; apply excise tax to beer provided as samples at breweries and allow ABC Division to enforce brewery sampling provisions.
Last Action
Died In Committee
3/16/2016