CSSB 82(L&C): "An Act relating to the state alcoholic beverage tax for certain wine and other beverages."
00 CS FOR SENATE BILL NO. 82(L&C) 01 "An Act relating to the state alcoholic beverage tax for certain wine and other 02 beverages." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.60.010(a) is amended to read: 05 (a) Except as provided in (c) of this section, every brewer, distiller, bottler, 06 jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state 07 or who consigns shipments of alcoholic beverages into the state, whether or not the 08 alcoholic beverages are brewed, distilled, bottled, or manufactured in the state, shall 09 pay on all malt beverages (alcoholic content of one percent or more by volume), 10 wines, and hard or distilled alcoholic beverages, the following taxes: 11 (1) malt beverages at the rate of $1.07 a gallon or fraction of a gallon; 12 (2) cider with at least 0.5 percent alcohol by volume but not more than 13 seven percent alcohol by volume, at the rate of $1.07 a gallon or fraction of a gallon; 14 (3) wine or other beverages, other than beverages described in (1) or
01 (2) of this subsection, of 21 percent alcohol by volume or less, at the rate of $2.50 a 02 gallon or fraction of a gallon on amounts sold in or consigned for shipment into the 03 state that exceed 100 gallons a month; and 04 (4) other beverages having a content of more than 21 percent alcohol 05 by volume at the rate of $12.80 a gallon. 06 * Sec. 2. AS 43.60.010 is amended by adding a new subsection to read: 07 (d) For purposes of applying (a)(3) of this section, two or more taxpayers who 08 have a relationship, as defined in 26 U.S.C. 267(b) (Internal Revenue Code), shall be 09 treated as a single taxpayer.