HB494 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Alcoholic beverages, beer dispensed by brewery or brewpub, privilege or excise tax determined at time beer is allocated for retail sales , Secs, 28-3A-6, 28-4A-4 am'd.
Description
<p class="bill_description"> Under existing law, breweries and brewpubs
are subject to a privilege or excise tax on beer
dispensed for retail sale</p><p class="bill_description">
This bill would provide that the privilege
or excise tax on beer is levied at the time the
beer is allocated by the brewery or brewpub for the
purpose of retail sale before being dispensed for
consumption</p><p class="bill_entitled_an_act"> Relating to alcoholic beverages; to amend Sections
28-3A-6, as last amended by Act 2018-447, 2018 Regular
Session, and 28-4A-4, Code of Alabama 1975; to provide that
the privilege or excise tax on beer is levied at the time the
beer is allocated by the brewery or brewpub for the purpose of
retail sale before being dispensed for consumption.
</p>
Subjects
Alcoholic Beverages
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 2, 2019 | H | Pending third reading on day 16 Favorable from Economic Development and Tourism |
| May 2, 2019 | H | Read for the second time and placed on the calendar |
| April 23, 2019 | H | Read for the first time and referred to the House of Representatives committee on Economic Development and Tourism |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 1, 2019 | Room 410 at 13:30 | House ED&T Public Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB494 Alabama 2019 Session - Introduced |