00                            HOUSE BILL NO. 126                                                                          
01 "An Act relating to the state alcoholic beverage tax for certain wine and other beverages                               
02 and to the treatment of two or more taxpayers who have a relationship for purposes of                                   
03 applying the tax for certain wine and other beverages."                                                                 
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 43.60.010(a) is amended to read:                                                                  
06            (a)  Except as provided in (c) of this section, every brewer, distiller, bottler,                            
07       jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state                          
08       or who consigns shipments of alcoholic beverages into the state, whether or not the                               
09       alcoholic beverages are brewed, distilled, bottled, or manufactured in the state, shall                           
10       pay on all malt beverages (alcoholic content of one percent or more by volume),                                   
11       wines, and hard or distilled alcoholic beverages, the following taxes:                                            
12                 (1)  malt beverages at the rate of $1.07 a gallon or fraction of a gallon;                              
13                 (2)  cider with at least 0.5 percent alcohol by volume but not more than                                
14       seven percent alcohol by volume, at the rate of $1.07 a gallon or fraction of a gallon;                           

01                 (3)  wine or other beverages, other than beverages described in (1) or                                  
02       (2) of this subsection, of 21 percent alcohol by volume or less, at the rate of $2.50 a                           
03       gallon or fraction of a gallon on amounts sold in or consigned for shipment into the                          
04       state that exceed 100 gallons a month; and                                                                    
05                 (4)  other beverages having a content of more than 21 percent alcohol                                   
06       by volume at the rate of $12.80 a gallon.                                                                         
07    * Sec. 2.  AS 43.60.010 is amended by adding a new subsection to read:                                             
08            (d)  For purposes of applying (a)(3) of this section, two or more taxpayers who                              
09       have a relationship, as defined in 26 U.S.C. 267(b) (Internal Revenue Code), shall be                             
10       treated as a single taxpayer.