HB 441: "An Act relating to excise taxes on alcoholic beverages; and providing for an effective date."
00HOUSE BILL NO. 441 01 "An Act relating to excise taxes on alcoholic beverages; and providing for an 02 effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.60.010(a) is amended to read: 05 (a) Every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer 06 who sells alcoholic beverages in the state or who consigns shipments of alcoholic 07 beverages into the state, whether or not the alcoholic beverages are brewed, distilled, 08 bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content 09 of one percent or more by volume), wines, and hard or distilled alcoholic beverages, 10 the following taxes: 11 (1) malt beverages, per [AT THE RATE OF 35 CENTS A] gallon or 12 fraction of a gallon, at the following rates: 13 (A) on and after the effective date of this Act and through 14 June 30, 1999 - $1.05;
01 (B) after June 30, 1999, and through June 30, 2002 - $1.15; 02 (C) after June 30, 2002, and through June 30, 2005 - $1.25; 03 and 04 (D) after June 30, 2005 - $1.25 plus an additional 10 cents 05 during each succeeding three-year period, the increase to be effective on 06 the first day of the succeeding three-year period; 07 (2) wine or other beverages of 21 percent alcohol by volume or less, 08 per [AT THE RATE OF 85 CENTS A] gallon or fraction of a gallon, at the following 09 rates: 10 (A) on and after the effective date of this Act and through 11 June 30, 1999 - $2.50; 12 (B) after June 30, 1999, and through June 30, 2002 - $3.15; 13 (C) after June 30, 2002, and through June 30, 2005 - $3.80; 14 and 15 (D) after June 30, 2005 - $3.80 plus an additional 65 cents 16 during each succeeding three-year period, the increase to be effective on 17 the first day of the succeeding three-year period; and 18 (3) other beverages having a content of more than 21 percent alcohol 19 by volume, per [AT THE RATE OF $5.60 A] gallon or fraction of a gallon, at the 20 following rates 21 (A) on and after the effective date of this Act and through 22 June 30, 1999 - $8.50; 23 (B) after June 30, 1999, and through June 30, 2002 - $10.60; 24 (C) after June 30, 2002, and through June 30, 2005 - $12.70; 25 and 26 (D) after June 30, 2005 - $12.70 plus an additional $2.10 27 during each succeeding three-year period, the increase to be effective on 28 the first day of the succeeding three-year period. 29 * Sec. 2. AS 43.60 is amended by adding a new section to read: 30 Sec. 43.60.035. NOTICE. At the time of a change in the amount of tax under 31 AS 43.60.010(a), the department shall promptly give public notice of the change. The
01 department shall also provide notification of a change in the amount to each brewer, 02 distiller, bottler, jobber, retailer, wholesaler, manufacturer, or other person liable for 03 payment of the tax levied by AS 43.60.010. 04 * Sec. 3. This Act takes effect October 1, 1996.