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November 2, 2006
Thursday, November 02, 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:
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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
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Beer Taxes
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Wine Taxes
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Distilled Spirits Taxes
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Sparkling Wine Taxes
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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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