SN 93(12)

1993 Legislative Amendments Affecting the
Alcoholic Beverages Tax

PURPOSE: This Special Notice describes a change affecting the Alcoholic Beverages Tax Act made by 1993 Conn. Pub. Acts 74, §33.

EFFECTIVE DATE: Applicable to sales of certain alcoholic beverages occurring on and after July 1, 1993.

STATUTORY AUTHORITY: 1993 Conn. Pub. Acts 74, §33, amending Conn. Gen. Stat. §12-435.

DISCUSSION: Conn. Gen. Stat. §12-435 formerly imposed a tax at the rate of 60 cents per wine gallon on all still wines containing not more than 21 percent of absolute alcohol. Starting on July 1, 1993, such wines will be taxed at the rate of 15 cents per wine gallon when produced by a person who produced not more than 55,000 wine gallons of any type of wine during the preceding calendar year.

The existing tax rate of 60 cents per wine gallon remains in effect for still wines containing not more than 21 percent of absolute alcohol when such wines are produced by a person who produced more than 55,000 wine gallons of any type of wine during the preceding calendar year.

Such small wineries must furnish a Form OR-267 (Small Winery Certificate) to distributors in order to receive the benefit of the reduced tax rate. Small wineries will be issued such a certificate upon submitting to the Department a completed Form REG-15 (Application for Small Winery Certificate).

EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

SN 93(12)
Alcoholic Beverages Tax
Issued: 7/1/93