Idaho alcohol laws

Alcohol laws enacted in Idaho

9 alcohol laws enacted in the Idaho Legislature in the 2025 and 2026 sessions, newest first. Each links to the legislature's own page.

• H 924APPROPRIATIONS – STATE LIQUOR DIVISION – Relates to the appropriation to the State Liquor Division for fiscal year 2027.Took effect 1 July 2026

  What it does: Appropriates $1,673,000 to the State Liquor Division for fiscal year 2027, consisting of $498,300 for operating expenditures and $1,174,700 for capital outlay, to be expended from the Liquor Control Fund.

  Excise taxes and fees

• H 967DISTRIBUTION OF MONEYS IN LIQUOR ACCOUNT – Amends existing law to revise provisions regarding the distribution of moneys in the Liquor Account.Took effect 1 July 2026

  What it requires: The director of the liquor division must certify quarterly to the state controller the actual cost of purchasing alcoholic liquor and administration expenses, which shall be transferred back to the division. Moneys remaining in the liquor account must be distributed to specified funds and entities according to prescribed percentages and dollar amounts.

  Excise taxes and fees

• H 793BEER – Amends existing law to revise a provision regarding distribution of revenue.Took effect 1 July 2026

  What it requires: Wholesalers must not sell beer on which the tax has not been paid. Persons must not purchase, receive, transport, store, or sell beer on which the tax has not been paid. The director must collect beer excise tax and deposit it into the alcohol beverage control fund.

  Excise taxes and fees

• H 799ALCOHOLIC BEVERAGES – Repeals existing law to remove obsolete provisions regarding the prohibition and sale of liquors and wines.Took effect 1 July 2026

  What it does: Repeals Idaho Code sections 23-103, 23-215, and 23-216 relating to prior offenses, price lists for alcoholic beverage sellers, and seller representatives, effective July 1, 2026.

  Licensing and retail permits

• S 1258LIQUOR – Amends existing law to authorize liquor licensure for a distillery in certain instances.Took effect 1 July 2026

  What it requires: The director of the Idaho state police must issue licenses to owners, operators, or lessees of actual bona fide distilleries located on no less than five acres of agricultural zoned property in unincorporated Idaho. A distillery license authorizes sale of liquor explicitly from brands owned by the distillery. Officers, agents, and employees of distilleries are exempted from disqualification provisions.

  Licensing and retail permits

• S 1301BEER – Amends existing law to revise provisions regarding sales by certain licensed brewers.Took effect 1 July 2026

  What it requires: Licensed brewers producing fewer than 30,000 barrels annually may sell at retail at their main production brewery and up to two remote retail locations. Wholesalers must file written notice with the director designating the geographic territory where they will distribute beer, which cannot be changed without consent of both the brewer or dealer and wholesaler.

  Three-tier, distribution and franchise, Licensing and retail permits

• H 483APPROPRIATIONS – STATE LIQUOR DIVISION – Relates to the appropriation to the State Liquor Division for fiscal year 2026.Took effect 1 July 2025

  What it does: Appropriates $644,300 to the State Liquor Division for fiscal year 2026, allocated as $57,400 for personnel costs, $147,000 for operating expenditures, and $439,900 for capital outlay, effective July 1, 2025.

  Excise taxes and fees

• H 330ALCOHOLIC BEVERAGES – Amends existing law to revise provisions regarding movie theaters and the sale of beer and wine.Took effect 1 July 2025

  What it requires: Movie theaters that held valid beer or wine licenses on January 1, 2006, or July 1, 2025, or other theaters or movie theaters built before January 1, 1950 and located in buildings on the national register of historic places may allow persons under twenty-one years of age to enter and remain on premises while beer or wine is sold for consumption, provided no obscene or indecent films are shown.

  Licensing and retail permits

• H 276BEER – Amends existing law to revise provisions regarding brewers’ licenses.Enacted 20 March 2025

  What it requires: Brewers, dealers, and wholesalers must apply to the director for a license and submit fingerprints and fees. Wholesalers must file written notice of geographic territory with the dealer or brewer. Licensed brewers producing fewer than 30,000 barrels annually may sell at retail at their brewery or one remote location.

  Licensing and retail permits

Alcohol in Idaho, by topic

• Licensing and retail permits

  8 bills, 5 enacted. Enacted in 41 states.

• Excise taxes and fees

  6 bills, 4 enacted. Enacted in 19 states.

• Three-tier, distribution and franchise

  1 bill, 1 enacted. Enacted in 23 states.