TO: | Honorable John Carona, Chair, Senate Committee on Business & Commerce |
FROM: | John S O'Brien, Director, Legislative Budget Board |
IN RE: | SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor.), As Introduced |
The bill would amend the Alcoholic Beverage Code to exclude the holder of a winery permit from remitting the wine excise tax when wine is sold to another holder of a winery permit or to the holder of a wholesaler's permit. The Comptroller of Public Accounts and the Alcoholic and Beverage Commission anticipate no fiscal implication to the State from the bill.
Source Agencies: | 304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
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LBB Staff: | JOB, AG, GG, DAR
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