Effective 11/1/2019
59-15-101. Tax basis — Rate.
59-15-101. Tax basis — Rate.
- (1)
- (a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state.
- (b) The tax described in Subsection (1)(a) shall be imposed at a rate of:
- (i) $11 per 31-gallon barrel for beer imported or manufactured:
- (A) before July 1, 2003; and
- (B) for sale, use, or distribution in this state; and
- (ii) $13.10 per 31-gallon barrel for beer imported or manufactured:
- (A) on or after July 1, 2003; and
- (B) for sale, use, or distribution in this state.
- (i) $11 per 31-gallon barrel for beer imported or manufactured:
- (c) The tax imposed under this Subsection (1):
- (i) shall be imposed at a proportionate rate for:
- (A) any quantity of beer other than a 31-gallon barrel; or
- (B) the fractional parts of a 31-gallon barrel; and
- (ii) may not be imposed more than once on the same beer.
- (i) shall be imposed at a proportionate rate for:
- (2) A tax may not be imposed on beer:
- (a) sold to the United States and its agencies; or
- (b)
- (i) manufactured or imported for sale, use, or distribution outside the state; and
- (ii) exported from the state.
Amended by Chapter 336, 2019 General Session