Excise taxes and fees laws by state

SB 25: Community development districts; alcoholic beverage tax in certain districts, distribution of proceeds provided for

Counties must deposit proceeds from sales tax on alcoholic beverages collected in community development districts into a special fund in the county treasury. Grants from these proceeds shall be distributed based on recommendations from each legislator representing a portion of the county, proportional to the population that legislator represents.

Took effect 1 June 2025

HB 1491: Concerning the excise tax on certain beer and sake; to create an excise tax credit for certain beer and sake produced using arkansas rice; and for other purposes.

Creates an excise tax credit for persons required to report and pay excise tax under specified statutes for qualified beer and sake produced using Arkansas rice.

HB 373: An act to amend title 4 and title 16 of the delaware code relating to alcohol and marijuana.

Clarifies that hemp products and cannabinoid products that are not infused beverages may be manufactured, distributed, and sold without marijuana licensing if compliant with federal and state hemp laws, and prohibits treating such products as marijuana solely because they contain cannabinoids.

SB 243: An act to amend title 4 of the delaware code relating to alcohol.

The Commissioner must establish rules regulating alcoholic beverage manufacture, sale, distribution, and importation, focusing on public safety and consumer interests without unduly restricting competition. Licensees must comply with hours of sale, prohibitions on sales to minors and intoxicated persons, and specific operational requirements for their license type.

HB 1137: Deductions for Certain Losses of Alcoholic Beverages

Distributors of vinous, spirituous, or malt beverages may deduct excise taxes monthly for alcoholic beverages that became unsellable through warehouse breakage, spoliation, evaporation, expiration, or unfitness for consumption, at specified percentages of gross tax. Distributors must immediately notify the Division of Alcoholic Beverages and Tobacco of extraordinary losses and provide proof before recovering excise tax.

SB 2835: Relating to liquor.

In counties with population between 100,000 and 200,000 residents, liquor commissions must waive hearings, fees, notarization, floor plans, and governmental clearances for class 10 special licenses. Commissions must allow electronic applications with electronic signatures, accept first and last names only, permit applications covering multiple adjacent parcels under single control, and prohibit conditioning licenses on visual renderings, fire clearances, or other departmental inspections.

HB 1370: Relating to taxation.

Amends the definition of draft beer in Hawaii law from containers of seven gallons or more to five gallons or more, effective July 1, 2050.

H 924: APPROPRIATIONS – STATE LIQUOR DIVISION – Relates to the appropriation to the State Liquor Division for fiscal year 2027.

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.

Took effect 1 July 2026

H 967: DISTRIBUTION OF MONEYS IN LIQUOR ACCOUNT – Amends existing law to revise provisions regarding the distribution of moneys in the Liquor Account.

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.

Took effect 1 July 2026

H 793: BEER – Amends existing law to revise a provision regarding distribution of revenue.

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.

Took effect 1 July 2026

H 483: APPROPRIATIONS – STATE LIQUOR DIVISION – Relates to the appropriation to the State Liquor Division for fiscal year 2026.

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.

Took effect 1 July 2025

HF 2780: A bill for an act relating to alcoholic beverage control by providing for certificates of compliance and the issuance of class “A” wine permits to nonnative wine manufacturers, permitting cities to create social districts for the consumption of alcoholic beverages, and providing fees.

Manufacturers, distillers, importers, and vendors of alcoholic liquors must obtain and annually renew a certificate of compliance for two hundred dollars before shipping or selling into Iowa. Nonnative wine manufacturers may obtain class A wine permits without Iowa residency. Cities may adopt ordinances designating social districts where persons may possess and consume alcoholic beverages on public streets in marked containers from participating retail licensees.

Took effect 1 July 2026

HF 994: A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.

Class A and special class A beer permit holders and class wine permit holders who reasonably expect to be liable for not more than two thousand five hundred dollars in tax for the twelve-month period and were liable for not more than two thousand five hundred dollars in the immediately preceding twelve-month period may file reports and pay taxes quarterly instead of monthly according to specified schedules.

Took effect 1 January 2026

HF 470: A bill for an act relating to alcoholic beverages, including license authorizations, bond requirements, and fee determinations, and including effective date and applicability provisions.

Persons holding retail alcohol licenses must comply with requirements for mixed drinks or cocktails not for immediate consumption, including storage limits of no longer than seventy-two hours, labeled containers not exceeding three gallons, and record-keeping for three years. Licensees must destroy expired cocktails and cannot reuse labels or add expired product to new containers.

SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.

For tax years commencing on or after January 1, 2027, manufacturers of alcoholic liquor must apportion business income using either the single sales factor method (if qualifying Kansas investors meeting property and compensation thresholds) or the three-factor formula (if general manufacturers). The secretary of revenue may adopt necessary rules and regulations.

HB 522: Anne Arundel County - Alcoholic Beverages Licenses - Class C Per Diem License Fees

The Board of License Commissioners for Anne Arundel County must alter the license fee structure for Class C per diem beer, beer and wine, and beer, wine, and liquor licenses. For events with fewer than 500 individuals, fees are $25 per day for beer or beer and wine licenses and $50 per day for beer, wine, and liquor licenses. For events with 500 or more individuals, fees are $25 per point of sale location per day for beer or beer and wine licenses and $50 per point of sale location per day for beer, wine, and liquor licenses.

Took effect 1 July 2026

SB 13: Alcoholic Beverages - License Fee Refund Requirements - Alterations

License holders are entitled to refunds of unearned license fees upon surrender in specified circumstances, including death, service in uniformed services or organized state militia, receivership or bankruptcy, license class upgrades, revocation after guilty findings, judicial reversal of license issuance, or taking of premises by government.

Took effect 1 July 2026

HB 566: Dorchester County - Alcoholic Beverages Licenses - Fees

The Board of License Commissioners for Dorchester County must charge altered annual license fees for various alcoholic beverage licenses in Dorchester County, ranging from $150 to $1,250 depending on license class. The Board may charge nonrefundable application fees of $150 or $200 for new licenses and transfer fees of $50 per license transfer.

Took effect 1 July 2025

SB 869: Dorchester County - Alcoholic Beverages Licenses - Fees

The Board of License Commissioners for Dorchester County must charge altered annual license fees for various alcoholic beverage licenses, ranging from $150 to $1,250 depending on license class. The Board may charge nonrefundable application fees of $150 or $200 for new licenses and transfer fees of $50 per license transfer.

Took effect 1 July 2025

SB 604: Liquor: authorized distribution agents; authorized distribution agent fees; increase. Amends sec. 205 of 1998 PA 58 (MCL 436.1205).

The commission shall appoint authorized distribution agents to warehouse and deliver spirits to retail licensees. Authorized distribution agents must deliver to retailers weekly if orders meet minimum requirements, arrange special emergency orders within 18 hours, and may charge up to $20.00 for emergency deliveries. Authorized distribution agents cannot hold direct or indirect interests in spirits suppliers or retailers.

SB 3111: Alcohol taxes, markups and other charges; exempt up to 10 cases of wine donated annually by a permittee to nonprofits.

The department shall not impose excise taxes, markups, or charges on wine donated by a permittee to a 501(c)(3) nonprofit organization registered with the Mississippi Secretary of State, limited to no more than ten cases of wine per year. The department may promulgate rules and regulations for administering this exemption.

Took effect 1 July 2026

A 11437: Relates to license fees required to be paid by wholesale beer licensees to sell cider

A wholesale beer licensee must pay an additional annual license fee of three hundred seventy-five dollars to sell cider at wholesale from duly licensed premises to duly licensed beer, wine and liquor retailers and other license holders, in bottles, barrels or casks, and to sell and deliver cider to persons outside the state.

SB 1946: Alcoholic beverages; decreasing alcohol license fee; allowing sale of certain sample spirits at certain events; removing certain production limits for distilleries. Effective date.

Distillers must not exceed 15,000 gallons per calendar year in combined spirits sales under paragraphs 5 and 6. Brewers and small brewers may not require distributors to accept unordered beer deliveries. Manufacturers and nonresident sellers may not require wine and spirits wholesalers to accept unordered alcoholic beverages.

Took effect 1 November 2026

HB 2369: Alcoholic beverages; Marissa Murrow Act; event venue license; definitions; license fee; caterer license; effective date.

This committee amendment to HB 2369 changes the scope of an event venue license provision from covering only beer and wine to covering all alcoholic beverages.

HB 5019: Relating to the financial administration of the Oregon Liquor and Cannabis Commission; and declaring an emergency.

Establishes maximum expenditure limits for the Oregon Liquor and Cannabis Commission for the biennium beginning July 1, 2025, across six categories totaling approximately $404.5 million, and removes limits on liquor purchase expenditures.

Took effect 1 July 2025

HB 5735: An act relating to alcoholic beverages -- taxation of beverages

Class A licensees authorized to sell intoxicating beverages at wholesale or retail must file an annual report with the division of taxation on or before February 1 each year, including total sales of alcoholic beverages, sales tax, and excise tax collections for the preceding calendar year. The tax administrator must prepare and submit a compiled report to legislative finance committees by May 1 annually.

SB 2295: Alcoholic Beverage Commission - As enacted, imposes an additional 10 percent tax on a hemp-derived cannabinoid product's wholesale cost if the product is inhalable in cartridge form. - Amends TCA Title 57 and Title 67.

HB 1376: Alcoholic Beverage Commission - As enacted, provides for the regulation of the manufacturing, supplying, wholesale distribution, and retail sale of hemp-derived cannabinoid products by the commission and department of revenue; creates licenses for suppliers, wholesalers, and retailers; establishes taxes for such products and the manner in which such taxes are collected and allocated; establishes civil and criminal penalties for violations. - Amends TCA Title 39; Title 40; Title 43, Chapter 27; Title 53, Chapter 11; Title 57 and Title 67.

Suppliers, wholesalers, and retailers of hemp-derived cannabinoid products must obtain licenses from the Alcoholic Beverage Commission. Suppliers must contract with third-party laboratories for product testing. Retailers must maintain products behind barriers, verify age, and display warning signage. All parties must comply with packaging, labeling, and potency limits.

Took effect 1 January 2026

HB 160: Wine & Wineries - As enacted, exempts the sale of wine for consumption on the premises of a winery or farm wine producer, including the premises of a satellite facility, including tastings and sealed bottles sold at retail for consumption on the premises, from the liquor-by-the-drink tax on alcoholic beverages. - Amends TCA Section 57-3-207.

Exempts wine sales for on-premises consumption at wineries, farm wine producers, and their satellite facilities from liquor-by-the-drink tax, including tastings and sealed bottles sold at retail for on-premises consumption.

Took effect 1 July 2025

HB 4463: Relating to authorized activities of a brewer's or nonresident brewer's license holder; authorizing a fee increase.

Holders of brewer's or nonresident brewer's licenses may contract with each other for manufacturing services or alternating brewery proprietorship if each party files required federal notices and bonds and, if applicable, posts a bond with the commission. Each entity in such an arrangement must hold a brewer's license at the location where brewing occurs. Nonresident brewer's license holders may only solicit or fill orders if they are the primary American source of supply for the brand.

Took effect 1 September 2025

SB 788: Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.

No person shall sell beer, wine coolers, or wine without paying the required excise tax. No retailer shall purchase, receive, transport, store, or sell beer, wine coolers, or wine knowing the tax has not been paid. By November 1, 2026, the Virginia Alcoholic Beverage Control Authority shall implement an online system for manufacturer and wholesale wine licensees to report purchases, sales, and tax collected and provide payment.

Took effect 1 July 2026

SB 5786: Increasing license, permit, and endorsement fees.

The act increases license, permit, and endorsement fees for liquor licensees. Specific fee increases are set forth for various license types, including spirits distributors, distillers, wineries, breweries, retailers, and special permit holders. The board must increase by 50 percent any fee determined by board rule.