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November 2, 2006
Thursday, November 2, 2006 11:35 AM

Additions and Enhancements  
  
New NHTSA Alcohol-Highway Safety Digest topic - A new topic was added to the NHTSA Alcohol-Highway Safety Digest Topics section:    

  • Administrative Licensing Actions  

Update to 4/1/2006 - The research and data for the following APIS Policy Topics have been updated to 4/1/2006:  

Alcohol Beverage Taxes  

  • Beer Taxes  
  • Wine Taxes  
  • Distilled Spirits Taxes  
  • Sparkling Wine Taxes  
  • Coolers Taxes    

  
Corrections and Clarifications  
  
Changes to data presented in the comparison tables in the APIS Policy Topics section of the Web site are listed below. 

Policy Topic Jurisdiction Changes
Alcohol Beverages Taxes: Beer Arkansas Separated off-sale from on-sale excise taxes and merged beer subtypes to create one row of 0.50%N - 100.00%N (undefined) for the 3% off-premises ad valorem tax.
Alcohol Beverages Taxes: Beer Arkansas For beer containing 5% ABW or less, added row for 10% supplemental gross receipts tax to be collected and remitted by holders of private club permits.
Alcohol Beverages Taxes: Beer Arkansas For beer containing more than 5% ABW, separated on-sale from off-sale excise taxes and changed tax rate from 15% to 16% for the period prior to 1/1/2006.
Alcohol Beverages Taxes: Beer Connecticut Changed the Converted Volume Tax Rate from $0.1936 per Gallon to "varies" and added "28 - 31 gallons" in the Container Size Range column, based on definition of "barrel."
Alcohol Beverages Taxes: Beer Connecticut Added row to include tax on beer sold in quantities of less than a quarter barrel.
Alcohol Beverages Taxes: Beer Florida Removed row containing tax of $6.50 per gallon on beverages containing between 17.26% and 55.78% ABV, as this tax was determined to apply only to "liquor," not beer.
Alcohol Beverages Taxes: Beer Georgia Changed the Converted Volume Tax Rate entries for the $6.00 and $10.00 barrel taxes from "varies" to $0.3871 per gallon and $0.3226 per gallon, respectively.
Alcohol Beverages Taxes: Sparkling Wine Arkansas Added “Off-Premises” designation in Retail License Type column for row pertaining to 3% ad valorem tax rate.
Alcohol Beverages Taxes: Spirits Arkansas Separated off-sale from on-sale excise taxes and changed tax rate from a total of 15% (combined) to 3% (off-premises) and 16% (on-premises, for the period prior to 1/1/2006).
Alcohol Beverages Taxes: Spirits Delaware Changed tax rate from $3.64 to $2.50 per gallon for beverages of >0.50% ABV - 25.00% ABV.
Alcohol Beverages Taxes: Spirits Delaware Changed tax rate from $5.46 to $3.75 per gallon for beverages of >25.00% ABV - 100.00% (undefined).
Alcohol Beverages Taxes: Spirits Florida Added a "greater than" symbol (">") before 55.78% ABV in the row for beverages of >55.78% ABV - 100.00% (undefined).
Alcohol Beverages Taxes: Wine Arkansas Added row for 10% supplemental gross receipts tax to be collected and remitted by holders of private club permits.
Alcohol Beverages Taxes: Wine Arkansas Added “Off-Premises” designation in Retail License Type column for row pertaining to 3% ad valorem tax rate.
Alcohol Beverages Taxes: Wine Colorado Changed volume tax rate from $0.0933 to $0.0833 per liter.
Alcohol Beverages Taxes: Wine Tennessee Removed row containing tax of 15% applicable only to gross receipts of "mixed drinks and/or setups for mixed drinks" containing between 0.5% (undefined) and 5.00% ABW.
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