Malt beverage tax-repeal.

2015
STATE OF WYOMING
15LSO-0466
Numbered
2.1

HOUSE BILL

NO.
HB0141

Malt beverage tax-repeal.

Sponsored by:
Representative(s) Madden

A BILL

for

AN ACT relating to alcoholic beverages; repealing the excise tax on malt beverages; conforming related provisions; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 12
‑
2
‑
201(c), 12
‑
2
‑
302(a),
12
‑
3
‑
101(a), (b) and
(d) and 12
‑
3
‑
102(a) are amended to read:

12
‑
2
‑
201
.

Wholesale license for sale of malt beverages only; fee.

(c)

A malt beverage wholesaler may sell to or purchase from another malt beverage wholesaler only those products the purchasing wholesaler is licensed to sell
within his designated territory. A copy of the invoice of the transaction shall be submitted to the Wyoming liquor commission by the seller.
State excise tax shall be reported and paid by the licensed malt beverage wholesaler who has imported the products into the state.

12
‑
2
‑
302
.

Collection of excise taxes; disposition of revenue and fees.

(a)

The commission shall collect all excise taxes provided by this title relating to alcoholic
and malt
beverages for deposit into the general fund.

12
‑
3
‑
101
.

Excise tax to be paid; limitation on alcoholic beverage importation; penalties.

(a)

An excise tax is assessed and shall be collected by the commission equal to three
‑
fourths of one cent ($.0075) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on wine
,

and
two and one
‑
half cents ($.025) per one hundred (100) milliliters (3.4 ounces) or fraction thereof on spirituous liquors
.

and one
‑
half cent ($.005) per liter (33.8 ounces) or fraction thereof on malt
beverages.
The appropriate excise tax shall be collected on all alcoholic
or malt
beverages sold, offered for sale or use in this state.
An excise tax shall not be imposed on malt beverages under this section.

(b)

It is unlawful for any licensee to receive or possess any alcoholic
or malt
beverage upon which state excise taxes have not been paid.

(d)

No person shall, without authorization from the commission or by law, personally transport alcoholic liquor
or malt
beverages into Wyoming for sale, use or consumption in the state when the applicable state excise tax has not been paid. No person shall import or transport at any given time more than three (3) liters of alcoholic liquor excluding wine
,

or
nine (9) liters of wine
or five (5) gallons of malt beverage
for the personal use of the possessor into Wyoming if the applicable state taxes have not been paid. This subsection shall not apply to a person importing manufactured wine in accordance with the provisions of W.S. 12
‑
2
‑
204.

12
‑
3
‑
102
.

Confiscation authorized; disposition; when seizure permitted.

(a)

When an authorized inspector discovers alcoholic liquors
or malt beverages
upon which excise taxes have not been paid in the possession of a licensee, he shall take possession of and hold the alcoholic liquors
or malt beverages
as evidence against the offender. If the offender is convicted of a violation of W.S. 12
‑
3
‑
101, the court shall order that the untaxed liquor or beverage be delivered to the commission, if merchantable, where it will be added to its stock and sold in the usual course of business. If the liquors or beverages are determined to be nonmerchantable, the court shall order their destruction.

Section
2
.

This
act is effective July 1,
2015
.

(END)

1
HB0141