BILL · 2021–22 SESSION · LATEST VERSION SSB 5049
SB 5049: Low-proof beverages/tax
Concerning taxation of low-proof beverages.
Summary
- Defines low-proof beverage to mean any beverage that is 16 ounces or less and contains more than 0.5 percent and less than 7 percent alcohol by volume, but does not include wine, malt beverages, or malt liquor.
- Establishes a $0.99 per gallon tax on the distribution and sale of low-proof beverages.
- Removes the sale of low-proof beverages from the spirits retailer and spirits distributor license issuance fees.
- Provides that low-proof beverages are subject to certain retail sales taxes.
From the Senate Bill Report (SB 5049), written by the Legislature's nonpartisan staff. Read the full report ↗
Did not pass Did not pass · stalled on the Senate floor
- IntroducedJan 11, 2021
- Out of committeeFeb 15, 2021
- Passed Senatestopped here
- Passed House
- Governor
- Law
- Prime sponsor
- Curtis King (R-14)
- Introduced
- January 11, 2021 in the Senate
- Last action
- January 10, 2022
- Budget
- Has a fiscal note
- Versions
- SB 5049, SSB 5049
AN ACT Relating to taxation of low-proof beverages;
Sponsors
Prime sponsor: Curtis King (R-14)
5 co-sponsors (3 Democrats, 2 Republicans)
Votes
No recorded floor votes.
History
- By resolution, reintroduced and retained in present status. (SSB 5049)
- By resolution, reintroduced and retained in present status.
- Senate Rules "X" file. (SSB 5049)
- Senate Rules "X" file.
- Placed on second reading by Rules Committee. (SSB 5049)
- Placed on second reading by Rules Committee.
- LCTA - Majority; 1st substitute bill be substituted, do pass. (SSB 5049)
- Minority; do not pass. (SSB 5049)
- And refer to Ways & Means. (SSB 5049)
- Minority; without recommendation. (SSB 5049)
- On motion, referred to Rules Committee for second reading. (SSB 5049)
- On motion, referred to Rules Committee for second reading.
- Minority; without recommendation.
- And refer to Ways & Means.
- Minority; do not pass.
- LCTA - Majority; 1st substitute bill be substituted, do pass.
- First reading, referred to Labor, Commerce & Tribal Affairs.
- Prefiled for introduction.
SB 5049 in other sessions
Bill numbers restart every two years, so the same number is a different bill in each session.
- SB 5049 (2025–26) Sunshine committee
- SB 5049 (2023–24) Firearm theft
- SB 5049 (2019–20) Property tax/line of duty
- SB 5049 (2017–18) Relocation assistance
- SB 5049 (2015–16) Surgical technologists
- SB 5049 (2013–14) Lodging tx & law enforcement
- SB 5049 (2011–12) Sunshine committee
- SB 5049 (2009–10) Fiscal resource & need study