Increase Alcohol Beverage Excise Tax Exemption

Legislative Oversight Committee Concerning Tax Policy. Current law provides an excise tax exemption for up to one gallon, or 4 liters, of alcohol beverages brought by air passengers into the state from a foreign country. The bill increases expands the exemption to all individuals entering the state from another state or a foreign country and allows alcohol beverages to be brought into the state up to the following amounts :

• 2.25 gallons of malt liquor and hard cider;
• 9 liters of vinous liquor; and
• 6 liters of spirituous liquor.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)