This bill amends the Liquor Excise Tax Act to introduce a new liquor excise surtax on retailers selling alcoholic beverages, set at a rate of three percent of the price paid for these beverages, effective July 1, 2027. The revenue generated from this surtax will be allocated to a newly established Tribal Alcohol Harms Alleviation Fund, which aims to support alcohol and substance use prevention, treatment, and recovery services for individuals. Additionally, the bill modifies the distribution of existing liquor excise tax revenues, ensuring that a portion is directed to this new fund.

Furthermore, the bill updates the definitions within the Liquor Excise Tax Act, including the definition of "gross receipts," which now explicitly excludes taxes imposed by the Liquor Excise Tax Act from its calculation. Other definitions related to alcoholic beverages, retailers, and various types of alcohol production are also clarified or added. The bill aims to enhance the state's ability to address alcohol-related harms, particularly in tribal communities, while ensuring that the tax framework remains clear and effective.

Statutes affected:
introduced version: 7-1-6.40, 7-9-3.5, 7-17-2, 7-17-6, 7-17-9, 7-17-10, 7-17-11, 7-17-12, 60-6A-11.1