Topic
Alcohol Excise Tax
19 published works
Substance Law Blog
2026 Alcohol Excise Duty Relief For Brewers, Distillers and Wineries
By Publisher
Canada Alcohol Excise Duty Relief Extension The federal government has announced an extension of alcohol excise duty relief measures for Canadian brewers, distillers, and winemakers. This initiative, set to take…
Libation Law Blog
IDOR’s Proposed Liquor Tax Overhaul: A Return to the Same Unconstitutional Scheme the Illinois Supreme Court Already Struck Down
Illinois liquor distributors, importing distributors, manufacturers, RTD cocktail producers, and alcohol brand owners should be paying close attention to the Illinois Department of Revenue’s proposed amendments to 86 Ill. Adm.…
Libation Law Blog
Maine Forced Tito’s Into a State Warehouse — Then Taxed It for Being There
The Maine Supreme Judicial Court’s decision in State Tax Assessor v. Fifth Generation, Inc., 2026 ME 30, should get the attention of beer, wine, and spirits manufacturers, importers, and distributors.…
Articles on South African Law
South Africa wants to make alcohol more expensive. Why it’s a good idea – health economist
By Loyiso Maciko, Lecturer | Health Economist, University Of The Witwatersrand, SAMRC/WITS Centre For Health Economics, Decision Science
The harmful use of alcohol causes approximately 3 million deaths every year. Alcohol consumption is linked to over 200 diseases and other health conditions. These include liver diseases, heart diseases…
Alcoholic Beverages Law
Significant Tax Credits for the Alcoholic Beverage Industry
By Chris Hermann, Lauren Neuhaus
Late last year, the President signed the Taxpayer Certainty and Disaster Tax Act of 2020, which made most of the Craft Beverage Modernization and Tax Reform Act (“CBMTRA”) provisions permanent…
The Daily Intake
Proposed Legislation Seeks to Clarify that Kombucha Beverages are Not Alcohol
Kombucha products that contain 0.5% or more alcohol by volume (abv) at any point in the production process are currently classified as beer (see 27 CFR Part 25; see also TTB Kombucha…
Libation Law Blog
Out-state Illinois Winery Shipper’s licensees’ must remit state and local taxes on direct-to-consumer wine sales come January 1. Note: collecting local taxes proves taxation is not a reason to argue against retailers’ interstate commerce in alcohol.
The country-spanning impact of South Dakota v. Wayfair just hit the Illinois direct-to-consumer wine market. The Illinois Department of Revenue has announced that beginning January 1, Winery Shipper’s License holders…
Libation Law Blog
Relief on alcohol tax payments – TTB announces postponement of tax payments and other filing deadlines
Yesterday, the TTB announced the postponement of tax payment and other filing due dates due to the COVID-19 epidemic. The notification takes the form of a circular, TTB Industry…
Alcohol Law Advisor
Federal Alcohol Excise Taxes 101
There are many laws at both the federal and state level that govern the production and distribution of distilled spirits. For example, craft distillers must comply with licensing and permitting…
Bevlog (Beverage Law Blog)
Imports and the CBMA
by Robert C. Lehrman on November 5, 2018 The Craft Beverage Modernization Act has been big, good and not so confusing news for U.S.-produced alcohol beverages for about a year…