§ 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) $12.80 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.

(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.

(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 276, 2010 General Session