§ 3-10-1 - Manufacturing tax rates – Exemption of religious uses.
SECTION 3-10-1
§ 3-10-1 Manufacturing tax rates –Exemption of religious uses. – (a) There shall be assessed and levied by the tax administrator on allbeverages manufactured, rectified, blended, or reduced for sale in this state atax of three dollars ($3.00) on every thirty-one (31) gallons, and a tax at alike rate for any other quantity or fractional part. On any beveragemanufactured, rectified, blended, or reduced for sale in this state consistingin whole or in part of wine, whiskey, rum, gin, brandy spirits, ethyl alcohol,or other strong liquors (as distinguished from beer or other brewery products)the tax to be assessed and levied is as follows:
(1) Still wines (whether fortified or not), sixty cents($.60) per gallon;
(2) Still wines (whether fortified or not) made entirely fromfruit grown in this state, thirty cents ($.30) per gallon;
(3) Sparkling wines (whether fortified or not), seventy fivecents ($.75) per gallon;
(4) Whiskey, rum, gin, brandy spirits, cordials, and otherbeverages consisting in whole or in part of alcohol which is the product ofdistillation, three dollars and seventy-five cents ($3.75) per gallon, exceptthat whiskey, rum, gin, brandy spirits, cordials, and other beveragesconsisting in whole or in part of alcohol which is the product of distillationbut which contains alcohol measuring thirty (30) proof or less, one dollar andten cents ($1.10) per gallon;
(5) Ethyl alcohol to be used for beverage purposes, sevendollars and fifty cents ($7.50) per gallon; and
(6) Ethyl alcohol to be used for nonbeverage purposes, eightcents ($.08) per gallon.
(b) Sacramental wines are not subject to any tax if solddirectly to a member of the clergy for use by the purchaser, or his or hercongregation for sacramental or other religious purposes.
(c) A brewer who brews beer in this state which is activelyand directly owned, managed, and operated by an authorized legal entity whichhas owned, managed, and operated a brewery in this state for at least twelve(12) consecutive months, shall receive a tax exemption on the first one hundredthousand (100,000) barrels of beer that it produces and distributes in thisstate in any calendar year. A barrel of beer is thirty one (31) gallons.