BILL NUMBER: S4595
SPONSOR: FERNANDEZ
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing an excise tax
on alcoholic beverages
 
PURPOSE OR GENERAL IDEA OF BILL:
To create an excise tax on alcohol, the funds of which go towards
substance use disorder treatment programs.
 
SUMMARY OF PROVISIONS:
Section 1 imposes a 5% tax on the sale of alcoholic beverages to a
retail customer for on- or off-premises consumption.
Section 2 states that the funds collected by this tax shall go to the
Drug Treatment and Public Education Fund.
Section 3 sets the effective date.
 
JUSTIFICATION:
Other addictive substances and hobbies, including cannabis, opioids, and
gambling, include a tax that goes towards prevention, treatment, and
recovery for those with an addiction. Despite alcohol use disorder being
one of the most prevalent substance use disorders, there is no similar
tax on alcohol. This bill creates a small tax on alcohol, the funds of
which will go towards prevention, treatment, and recovery from substance
use disorder.
 
PRIOR LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S4595: 424 tax law, 435 tax law