ARIZONA HOUSE OF REPRESENTATIVES

Fifty-sixth Legislature

Second Regular Session

 

HB 2888: ready-to-drink spirits products; tax

S/E:

Sponsor: Representative Biasiucci, LD 30

Committee on Ways & Means

 

Summary of the Strike-Everything Amendment to HB 2888

Overview

Amends the luxury tax rate on spirituous liquor, vinous liquor, malt liquor and cider to $.025 per ounce of alcohol in the container.

History

Spirituous liquor currently has a luxury tax rate of $3 per gallon. Vinous liquor, except cider, of which the alcoholic content is less than 24% by volume currently has a luxury tax rate of $.84 per gallon. Vinous liquor with an alcoholic content greater than 24% by volume currently has a luxury tax rate of $.25 per eight ounces. Malt liquor or cider currently has a luxury tax rate of $.16 per gallon (A.R.S. § 42-3052).

Provisions

1.   ☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal NoteModifies the luxury tax rate on spirituous liquor, vinous liquor, malt liquor and cider to $.025 per ounce of alcohol in the container and at a proportionate rate for lesser or greater quantity than one ounce. (Sec. 3)

2.   Removes the stipulations on alcoholic content for vinous liquor. (Sec. 3)

3.   Makes technical and conforming changes. (Sec. 1-7)

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7.                     HB 2888

8.   Initials VP/MG    Page 0 Ways & Means

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