The bill, S.B. No. 2158, proposes amendments to the Alcoholic Beverage Code regarding the taxation of vinous liquor. Specifically, it adjusts the tax rates based on the alcohol content of the liquor. For vinous liquor containing 16 percent or less alcohol by volume, the tax will be set at 20.4 cents per gallon, while for those containing more than 16 percent alcohol, the tax will increase to 40.8 cents per gallon. The bill replaces the previous threshold of 14 percent with the new threshold of 16 percent for determining the applicable tax rate.

Additionally, the bill clarifies that the changes in tax rates will not affect any tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025. This means that any taxes due prior to this date will still be governed by the former law, ensuring continuity in the collection and enforcement of those taxes.

Statutes affected:
Introduced: Alcoholic Beverage Code 201.04 (Alcoholic Beverage Code 201)