LB301 LB301
2023 2023
LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
FIRST SESSION
LEGISLATIVE BILL 301
Introduced by Linehan, 39.
Read first time January 11, 2023
Committee: General Affairs
1 A BILL FOR AN ACT relating to the Nebraska Liquor Control Act; to amend
2 section 53-160.04, Reissue Revised Statutes of Nebraska; to change a
3 tax on ready-to-drink cocktails; and to repeal the original section.
4 Be it enacted by the people of the State of Nebraska,
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2023 2023
1 Section 1. Section 53-160.04, Reissue Revised Statutes of Nebraska,
2 is amended to read:
3 53-160.04 (1) Notwithstanding any other provision of the Nebraska
4 Liquor Control Act, for the purpose of raising revenue, a tax is imposed
5 upon the privilege of engaging in business as a manufacturer or a
6 wholesaler of ready-to-drink cocktails at a rate of three dollars and
7 seventy-five ninety-five cents per gallon. The gallonage tax imposed by
8 this section shall be imposed only on alcoholic liquor upon which a
9 federal excise tax is imposed.
10 (2) Manufacturers or wholesalers of ready-to-drink cocktails shall
11 be exempt from the payment of the gallonage tax imposed by this section
12 on such products upon satisfactory proof, including bills of lading
13 furnished to the commission by affidavit or otherwise as the commission
14 may require, that such ready-to-drink cocktails were manufactured in this
15 state but shipped out of this state for sale and consumption outside this
16 state.
17 (3) The gallonage tax imposed by this section shall be in addition
18 to all other occupation or privilege taxes imposed by this state or by
19 any municipal corporation or political subdivision thereof.
20 (4) The commission shall collect the gallonage tax on ready-to-drink
21 cocktails and shall account for and remit to the State Treasurer at least
22 once each week all money collected pursuant to this section. If any
23 spirits manufactured in or shipped into this state are sold to a licensed
24 manufacturer or wholesaler of this state to be used solely as an
25 ingredient in the manufacture of ready-to-drink cocktails for human
26 consumption, the tax imposed upon such manufacturer or wholesaler shall
27 be reduced by the amount of the taxes which have been paid as to such
28 spirits so used under the Nebraska Liquor Control Act. The net proceeds
29 of all revenue arising under this section shall be credited to the
30 General Fund.
31 Sec. 2. Original section 53-160.04, Reissue Revised Statutes of
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2023 2023
1 Nebraska, is repealed.
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Statutes affected:
Introduced: 53-160.04