SCS CSHB 225(RLS): "An Act relating to state taxation of alcoholic beverages; and increasing the alcoholic beverage state tax rates."
00 SENATE CS FOR CS FOR HOUSE BILL NO. 225(RLS) 01 "An Act relating to state taxation of alcoholic beverages; and increasing the alcoholic 02 beverage state tax rates." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. The uncodified law of the State of Alaska is amended by adding a new section 05 to read: 06 PURPOSE. The purpose of the alcohol and other drug abuse treatment and prevention 07 fund established by sec. 4 of this Act is to finance the establishment and maintenance of 08 programs under AS 47.37.030 for the prevention and treatment of alcoholism, drug abuse, and 09 misuse of hazardous volatile materials and substances by inhalant abusers. 10 * Sec. 2. AS 43.60.010(a) is amended to read: 11 (a) Except as provided in (c) of this section, every [EVERY] brewer, 12 distiller, bottler, jobber, retailer, wholesaler, or manufacturer who sells alcoholic 13 beverages in the state or who consigns shipments of alcoholic beverages into the state, 14 whether or not the alcoholic beverages are brewed, distilled, bottled, or manufactured
01 in the state, shall pay on all malt beverages (alcoholic content of one percent or more 02 by volume), wines, and hard or distilled alcoholic beverages, the following taxes: 03 (1) malt beverages at the rate of $1.07 [35 CENTS] a gallon or fraction 04 of a gallon; 05 (2) cider with at least 0.5 percent alcohol by volume but not more 06 than seven percent alcohol by volume, at the rate of $1.07 a gallon or fraction of a 07 gallon; 08 (3) wine or other beverages, other than beverages described in (1) or 09 (2) of this subsection, of 21 percent alcohol by volume or less, at the rate of $2.50 10 [85 CENTS] a gallon or fraction of a gallon; and 11 (4) [(3)] other beverages having a content of more than 21 percent 12 alcohol by volume at the rate of $12.80 [$5.60] a gallon. 13 * Sec. 3. AS 43.60.010 is amended by adding a new subsection to read: 14 (c) A brewer shall pay a tax at the rate of 35 cents a gallon on sales of the first 15 60,000 barrels of beer sold in the state each fiscal year beginning July 1, 2001, for beer 16 produced in the United States if the producing brewery meets the qualifications of 26 17 U.S.C. 5051(a)(2). To qualify for the tax rate under this subsection, the brewer must 18 file with the department a copy of a Bureau of Alcohol, Tobacco and Firearms 19 acknowledged copy of the Brewer's Notice of Intent to Pay Reduced Rate of Tax 20 required under 27 C.F.R. 25.167 for the calendar year in which the fiscal year begins 21 for which the partial exemption is sought. If proof of eligibility is not received by the 22 department before June 1, the tax rate under this subsection does not apply until the 23 first day of the second month after the month the notice is received by the department. 24 For purposes of applying this subsection, a barrel of beer may contain no more than 31 25 gallons. 26 * Sec. 4. AS 43.60 is amended by adding a new section to read: 27 Sec. 43.60.050. Disposition of proceeds. (a) The alcohol and other drug 28 abuse treatment and prevention fund is established in the general fund. The 29 Department of Administration shall separately account for 50 percent of the tax 30 collected under AS 43.60.010 and deposit it into the alcohol and other drug abuse 31 treatment and prevention fund.
01 (b) The legislature may use the annual estimated balance in the fund to make 02 appropriations to the Department of Health and Social Services to establish and 03 maintain programs for the prevention and treatment of alcoholism, drug abuse, and 04 misuse of hazardous volatile materials and substances by inhalant abusers under 05 AS 47.37.030. 06 (c) Nothing in this section creates a dedicated fund.