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August 25, 2004
Wednesday, August 25, 2004 11:35 AM

Additions and Enhancements

Update to 1/1/2004 - The research and data for the following APIS Policy Topics have been updated to include legislative and regulatory changes in effect on or before 1/1/2004:

  • Alcohol Beverages Taxes          
    • Beer        
    • Distilled Spirits        
    • Wine        
    • Sparkling Wine        
    • Coolers        
  • Blood Alcohol Concentration Limits          
    • Adult Operators of Noncommercial Automobiles, Trucks and Motorcycles        
    • Youth        
    • Recreational Watercraft        

Search Tool - In the Enacted Bills and Adopted Regulations section, the full text feature has been modified to default to "AND" rather than "OR" for multiple word searches.  Also the words "AND", "OR, and "NOT" are now used (instead of "&", "space", and "-").

Date Ranges for Policy Changes Over Time Text Excerpts - The text excerpts for the Policy Changes Over Time comparison tables now shows the date range for the excerpt to clarify the applicable version of excerpts within a date range.

Corrections and Clarifications

In the course of updating policy topics to 1/1/2004, modifications were made to some relevant text excerpts for prior years to increase uniformity of the excerpts on APIS. Also, some supporting citations have been added or deleted for prior years to ensure accuracy and completeness and to remove irrelevant references.

A number of corrections to the Alcohol Beverages Taxes records were discovered in the course of updating these policy topics.  Many of the specific changes listed below involve corrections regarding the type of measurement used for the high and low end of the Alcohol Content Range variables -- (Alcohol by Weight, Alcohol by Volume or Measurement Not Specified).  In several cases, taxes applicable to one alcoholic beverage type have been determined to apply to other beverage types as well.

As of this update, APIS no longer collects taxes on the "use or storage” of otherwise untaxed alcoholic beverages by consumers (designed to impose an existing tax on alcoholic beverages that do not enter a State through normal distribution channels).  “Use and storage” taxes have therefore been removed from the beer, wine and distilled spirits tables for District of Columbia, Minnesota, and North Dakota.        
        
Additional changes to data previously presented in comparison tables in the APIS Policy Topics section of the Web site are listed below. All of these changes are for Alcohol Beverages Taxes policy topics.        

Policy Topic Jurisdiction Changes
Beer Alabama Removed 2% ad valorem tax. Tax determined to apply to alcoholic beverages sold in state stores, and beer is not sold at these retail locations.
Beer Arkansas Added $.05 "case tax" imposed on beer containing more than 5% but less than 21% ABW. Tax formerly applied only to distilled spirits determined to be applicable to beer of more than 5% ABW.
Beer California Combined two taxes for beer--$1.24 per barrel (31 gallons) and $0.16 per gallon – which are now displayed as one tax of $0.20 per gallon.
Beer District of Columbia Changed off-premises "gross sales" tax rate from 8% to 9% as of 1/1/03. The statute imposing the 9% tax had an effective date after 1/1/03. Subsequent legislation imposed the 9% tax retroactively to 1/1/03.
Beer North Carolina Changed the high end of the Alcohol Content Range from 100.00% (measurement not specified) to 6.00% ABV.
Beer Ohio Changed tax rate for beer sold in bottles and cans from $0.0140 to $0.0014 per ounce, and added cans to the Container Size description.
Beer Tennessee Added row for 15% on-premises sales tax imposed on beer containing more than 5% alcohol by weight. Tax determined to apply to beer as well as other forms of alcoholic beverages.
Beer Utah Added row for 13% sales tax imposed on beer containing more than 4% alcohol by volume. Tax on liquor determined to apply to beer containing more than 4% ABV.
Beer Vermont Added row for 25% sales tax imposed on beer containing more than 8% ABV. Tax on “spirituous liquors” determined to apply to beer containing more than 8% ABV.
Beer Vermont Changed on-premises sales tax from 10% to 20%. An additional 10% tax on the gross receipts from alcoholic beverages determined to apply to beer.
Distilled Spirits Alaska Type of measurement for the low end of the Alcohol Content Range changed from "N" (Measurement Not Specified) to "V" (Alcohol by Volume), for distilled spirits containing up to and including 21% alcohol by volume.
Distilled Spirits District of Columbia Changed off-premises "gross sales" tax rate from 8% to 9%. See note above regarding District of Columbia beer tax change. Changed measurement for low end of the Alcohol Content Range from "V" (Alcohol by Volume) to "N" (Measurement Not Specified), for distilled spirits over 14% alcohol.
Distilled Spirits Idaho Added a $0.45 per gallon tax rate for distilled spirits containing not more than 14% ABV. Wine tax of this amount determined to apply to “low proof spirit beverages.”
Distilled Spirits Illinois Changed Low Alcohol Content range from .05% (Unspecified) to 20% ABV.
Distilled Spirits Nebraska Removed fortified wine category (>14.00%V - 100.00%N) from distilled spirits database. Tax determined to apply only to wine and not to distilled spirits. Tax remains in wine database.
Distilled Spirits New York Changed measurement for low end of the Alcohol Content Range from "V" (Alcohol by Volume) to "N" (Measurement Not Specified), for liquors containing 2% or less ABV.
Distilled Spirits North Carolina Modified row note to indicate that 6% sales tax applies to retailers, including ABC stores selling at retail. Changed measurement for low end of the Alcohol Content Range from "N" (Measurement Not Specified) to "V" (Alcohol by Volume) for beverages subject to the 6% sales tax.
Distilled Spirits Ohio Changed measurement for high end of the Alcohol Content Range from "V" (Alcohol by Volume) to "N" (Measurement Not Specified) for liquors containing more than 21% ABV.
Distilled Spirits Rhode Island Removed tax of $3.00 per 31 gallons. Relevant statute determined to apply only to beer.
Distilled Spirits South Dakota Removed tax of $0.93 per gallon. Tax determined to be applicable to coolers and not to distilled spirits.
Distilled Spirits Tennessee Changed low end of Alcohol Content Range from .50% to >7.00% for $4.40 per gallon tax.
Wine United States Changed measurement for low end of Alcohol Content Range from "N" (Measurement Not Specified) to "V" (Alcohol by Volume) for wines containing not more than 14% alcohol.
Wine Alaska Changed measurement for high end of Alcohol Content Range from "N" (Measurement Not Specified) to "V" (Alcohol by Volume), for wine containing 21% or less alcohol.
Wine Connecticut Changed measurement for low end of Alcohol Content Range from "V" (Alcohol by Volume) to "N" ("Measurement Not Specified") and high end of the Alcohol Content Range from "V" (Alcohol by Volume) to “W” (Alcohol by Weight) for wines containing up to 21% alcohol. Changed measurement for low end of Alcohol Content Range from "V" (Alcohol by Volume) to "W" ("Alcohol by Weight") and high end of the Alcohol Content Range from "V" (Alcohol by Volume) to “N” (Measurement not Specified) for wines containing more than 21% alcohol.
Wine Delaware Changed low end of the Alcohol Content Range from 0.50%V to >0.50%V. Changed measurement for high end of Alcohol Content Range from "V" (Alcohol by Volume) to "N" ("Measurement Not Specified")
Wine District of Columbia Changed off-premises "gross sales" tax rate from 8% to 9%. See note above regarding District of Columbia beer tax change.
Wine Florida Changed measurement for high end of the Alcohol Content Range from "V" (Alcohol by Volume) to "N" (Measurement Not Specified).
Wine Illinois Changed upper end of Alcohol Content Range from 100% (undefined) to less than 20% ABV. Changed low end of Alcohol Content Range from 7% ABV to .05% (Undefined).
Wine North Dakota Changed tax rate for wine containing less than 17% ABV from $0.132 per liter ($0.4997 per Gallon) to $0.5000 per Gallon. Changed tax rate for wine containing 17% - 24% ABV from $0.159 per liter ($0.6019 per Gallon) to $0.6000 per Gallon. Gallon rate is specified in statute.
Wine Vermont Changed on-premises sales tax from 10% to 20%. An additional 10% tax on the gross receipts from alcoholic beverages determined to apply to wine.
Sparkling Wine United States Changed measurement for low end of the Alcohol Content Range from "N" (Measurement Not Specified) to "V" (Alcohol by Volume).
Sparkling Wine Arkansas Added row for a 3% ad valorem tax. Arkansas “special retail tax” determined to apply to sparkling wine.
Sparkling Wine North Dakota Changed tax rate from $0.264 per liter ($0.9993 per Gallon) to $1.0000 per Gallon. Gallon rate is specified in statute.
Sparkling Wine South Dakota Added row for a 2% ad valorem tax. Tax on other alcoholic beverages determined to apply to sparkling wine. Added row note specifying that this tax is imposed on wholesaler purchases.
Coolers Arkansas Changed coding to "No Law" instead of $0.05 per case. Tax was determined to be for "native" wine coolers, and native wines and coolers are not included in APIS.
Coolers South Dakota Added rows for a $0.93 per gallon volume tax and a 2% tax on wholesaler purchases, imposed on spirit and wine-based coolers containing more than 3.2% and not in excess of 12% alcohol by weight. The $.93 per gallon tax, formerly included in the distilled spirits tables, determined to be a tax on coolers. The 2% tax on other alcoholic beverages determined to apply to coolers as well.
Coolers Virginia Changed high end of Alcohol Content Range from 7.50% to 4.00% ABV for the four tax rates applicable to wine coolers.


 

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