00                             HOUSE BILL NO. 324                                                                          
01 "An Act reducing the excise tax on beverages having a content of more than 21 percent                                   
02 alcohol by volume."                                                                                                     
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)  Except as provided in (c) of this section, every brewer, distiller, bottler,                            
06       jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state                          
07       or who consigns shipments of alcoholic beverages into the state [, WHETHER OR                                     
08       NOT THE ALCOHOLIC BEVERAGES ARE BREWED, DISTILLED, BOTTLED,                                                       
09       OR MANUFACTURED IN THE STATE,] shall pay on all malt beverages with an [(]                                    
10       alcoholic content of one percent or more by volume [)], wines, and hard or distilled                              
11       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; and                                                                               
04                 (4)  other beverages having a content of more than 21 percent alcohol                                   
05       by volume at the rate of                                                                                          
06                      (A)  for beverages distilled by a distiller that produced more                                 
07            than 10,000 gallons in the immediately preceding calendar year, $12.80 a                                 
08            gallon or fraction of a gallon;                                                                          
09                      (B)  for beverages distilled by a distiller that produced less                                 
10            than or equal to 10,000 gallons in the immediately preceding calendar                                    
11            year, $4.19 a gallon or fraction of a gallon.