The Seal of the State of Alaska
  Help    

   
Alaska State Legislature
    Home  |  News  |  Legislators  |  Committees  |  Bills  |  Surveys  |  Archives  |  AchievementsAlaska State Legislature
Alaska State Legislature
Alaska State Legislature
Alaska State Legislature
Alaska State Legislature

Advanced Search
Alaska State Legislature
· Alcoholic Beverage Tax for Wine & Others  
· Suggest A Link  
Alaska State Legislature
Alaska State Legislature
Alaska State Legislature
· Contact Staff  
· Biography  
· Committee Memberships  
· Senate State Affairs Committee  
· Press Releases  
· Opinion-Editorial  
· Past Press Releases  
· Personal Legislation  
· Co-Sponsored Legislation  
· Past Legislation  
· District Information  
· 24th Legislature  
· 23rd Legislature  
· 22nd Legislature  
Alaska State Legislature
Alaska State Legislature

Alaska State Legislature
Alaska State Legislature
23rd Alaska State Legislature
The 23rd Alaska State Legislature
Alaska State Representative Gary Stevens Information

Click image for large 5'' x 7'' portrait
Session:
State Capitol, Room
Juneau, AK 99801-1182
Phone: (907)
Fax: (907) 465-3517
Toll Free: (800) 821-4925
Send Email
Send Public Opinion Message
Subscribe to Newsletter - Privacy Policy

Interim:
112 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-4925
Fax: (907) 486-5264

345 W. Sterling Hw., Suite 102A
Homer, AK 99603
Phone: (907) 235-0690
Fax: (907) 235-4008

Alcoholic Beverage Tax for Wine and Others
Sponsor Statement for CS SB 82 (L&C) Am
Alaska State Legislature
Alaska State Legislature
Attachments Attachments
 
Updated:
April 6, 2004
Doug Letch
465-4925 (Jan-May)
486-4925 (June-Dec)




"SB 82 attempts to level the playing field for our small wineries by offering a tax exemption of 100 gallons per month."
- Sen. Stevens

 

"An Act relating to the state alcoholic beverage tax for certain wine and other beverages on amounts sold in or consigned for shipment into the state that exceed 100 gallons a month, and to the treatment of two or more taxpayers who have a relationship for purposes of applying the tax for certain wine and other beverages."

Senate Bill 82 will aid Alaska's four small wineries; two of which are located on Kodiak Island, a third is in Haines, the fourth is in Anchorage.

When the 22nd Alaska Legislature passed into law House Bill 225, breweries were allowed to keep the former tax rate of $.35 per gallon on sales of the first 60,000 barrels of beer sold in the state. Wineries were not given similar consideration; as a result, the tax on wine rose from $.85 per gallon to $2.50 per gallon. This important revenue measure, while helping breweries, has, unfortunately, put Alaska's small, emerging wineries at a competitive disadvantage in the marketplace.

Recognizing that a revision to current state statute to allow wineries an exemption similar to breweries would lead to a substantial revenue loss, SB 82 attempts to level the playing field for our small wineries by offering a tax exemption of 100 gallons per month. This figure was derived after much consultation with winery operators and the Department of Revenue. The 100 gallon per month figure is also an attempt to minimize revenue loss from unintended beneficiaries, while keeping within the constrictions of interstate commerce law.

The bill also includes language that will further reduce unintended revenue loss by treating as a single taxpayer, two or more taxpayers who have a relationship, as defined in 26 U.S.C. 267(b) (Internal Revenue Code).

By supporting SB 82, you will help this developing Alaska industry produce a competitively-priced product, allowing them to continue to contribute new revenue to the state's changing economy.

# # #

   
Attachments:
 
·
Print Text Version
· Acrobat PDF Version
Requires Adobe Acrobat PDF Reader = 1 page
5 KB
 

Sign Up For E-News!

Unsubscribe  Privacy
Alaska State Legislature
· 25th Legislature Info
House Majority
House Minority
Senate Majority
Senate Minority
BASIS
 
· 24th Leg. Special Session Info  
· Oil & Gas Production Tax Information  
· Keyword Search  
· Legislator Districts  
· Photo Table  
· Passed Legislation  
· Past Legislatures  
· More Web Tools  
· Majority Press Staff  
· Information Offices  
Requires Real Audio Player = Adobe PDF Reader  
Requires Real Audio Player = Real Audio Player  
Requires Real Audio Player = MP3 Audio Player  
Alaska State Legislature
Alaska State Legislature
Alaska State Legislature

1 Viewer(s)

Total at this time.
Alaska State Legislature
Alaska State Legislature
   
Alaska State Legislature
Home  |  News  |  Legislators  |  Committees  |  Bills  |  Surveys  |  Archives  |  E-News  |  HelpAlaska State Legislature
Alaska State Legislature
The Official Web Site of the House and Senate Legislative Majorities
for the Alaska State Legislature

To Report Technical Problems or Contact Webmasterse-mail address list