Concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions

Under current law, class “A” and special class “A” beer permit holders are required to submit barrel tax reports and payments to the department of revenue (department) on or before the 10th day of each month.89 for every 31-gallon barrel, and the fractional equivalent for a portion of a barrel, on all beer manufactured for sale and sold in this state at wholesale, all beer imported into this state for sale at wholesale and sold in this state at wholesale, and (for special class “A” beer permittees) all beer manufactured for consumption on the premises and all beer sold at retail at the manufacturing premises for consumption off the premises. Beer sold out-of-state by class “A” and special class “A” beer permit holders or sold to another class “A” beer permit holder is not subject to the barrel tax. Under current law, a class “A” wine permit holder is similarly required to report on and pay the wine gallonage tax to the department on or before the 10th day each month on all wine manufactured for sale and sold in this state at wholesale and wine imported into this state for sale at wholesale and sold in this state at wholesale.75 per gallon and the fractional equivalent for a portion of a gallon. Wine sold to another class “A” wine permittee or to a distributor outside of the state is not subject to the wine gallonage tax. This bill allows class “A” and special class “A” beer permit holders and class “A” wine permit holders who reasonably expect to be liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, for the 12-month period beginning July and ending June 30, and who were liable for not more than $2,500 in beer barrel tax or wine gallonage tax, respectively, in the immediately preceding 12-month period, to file reports and pay taxes to the department on or before the 10th day following the end of each quarter, as specified in the bill. The bill takes effect January 1, 2026.