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S3454 • 2026

Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.

Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.

Budget Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Beach, James
Last action
2026-02-09
Official status
Introduced in the Senate, Referred to Senate Budget and Appropriations Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.

Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.

What This Bill Does

  • Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.
  • Topic: Budget and Appropriations Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-09 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Budget and Appropriations Committee

Official Summary Text

Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.
Topic:
Budget and Appropriations
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
S3454

SENATE, No. 3454

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 9, 2026

Sponsored by:

Senator� JAMES BEACH

District 6 (Burlington and Camden)

SYNOPSIS

���� Reduces alcoholic beverage tax rate on cider and
low-percentage alcohol by volume liquors.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
reducing the
alcoholic beverage tax rate on
cider and low-percentage alcohol by volume liquors, amending R.S.54:43-1.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.���
R.S.54:43-1
is amended to read as follows:

����
54:43-1.����� Tax
rates. There are hereby levied and imposed upon any sale of alcoholic beverages
made within this State or upon any delivery of alcoholic beverages made within
or into this State the following excise taxes:

���� a.���� Beer
[
--From July 1,
1990 through June 30, 1992, at the rate of $0.10 a gallon or fraction thereof
and on or after July 1, 1992, at the rate of
]

:
$0.12 a gallon or fraction thereof.

���� b.��� Liquors
[
--From July 1,
1990 through June 30, 1992, at the rate of $4.20 a gallon, on or after July 1,
1992 through July 31, 2009, at the rate of $4.40 a gallon and on or after
August 1, 2009, at the rate of
]

:
$5.50 a gallon
, except that liquors containing less than 9.9
percent of alcohol by volume shall be taxed at $0.12 a gallon
.

���� c.���� (Deleted by amendment,
P.L.1972, c.53.)

���� d.��� (Deleted by amendment,
P.L.1972, c.53.)

���� e.���� Wines, vermouth and
sparkling wines
[
--From
July 1, 1990 through June 30, 1992, at the rate of $0.50 a gallon, on or after
July 1, 1992 through July 31, 2009, at the rate of $0.70 a gallon; and on or
after August 1, 2009, at the rate of
]

:
$0.875 a gallon, provided however, that cider containing at least
three and two-tenths per centum (3 2/10 %) of alcohol by volume but not more
than 7 per centum (7%) of alcohol by volume shall be taxed at the rate of
[
$0.15
]

$0.12

a gallon.

(cf: P.L.2009, c.71, s.1)

���� 2.��� This act shall take
effect the first day of the fourth month following enactment.

STATEMENT

����� This bill reduces the alcoholic beverage tax rate on
cider and low-percentage alcohol by volume (ABV) liquors so that they match the
tax rate for beer.� Under current law governing the excise tax on alcoholic
beverages, cider is taxed at $0.15 a gallon and beer is taxed at $0.12 a
gallon.� This bill reduces the rate on cider to $0.12 a gallon to match the tax
rate for beer.

����� Low-percentage ABV liquors, such as canned cocktails,
are currently taxed at the rate for liquor, which is $5.50 a gallon.� Under the
bill, liquors with lower than 9.9 percent ABV are to be taxed at $0.12 a gallon
to match the tax rate for beer.