A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

Fact Sheet API

Bill Number

S 374

Introduced

Feb 12, 2003

Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)

Sponsor

Cosponsors

Topics

Agriculture and Food Alcohol tax Alcoholic beverages Beer Business records Commerce Crime and Law Enforcement Fines (Penalties) Forfeiture Government Operations and Politics Government paperwork Law Retail trade Taxation Wholesale trade Wine

Full Text

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Votes

Summary

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.

Actions

Feb 12, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2359-2360)
Feb 12, 2003

Sponsor introductory remarks on measure. (CR S2358-2359)
Feb 12, 2003

Introduced in Senate

Amendments

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