HARD CIDER/REVISE EXCISE TAX RATE.

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View NCGA Bill Details2019-2020 Session
House Bill 995 (Public) Filed Thursday, April 25, 2019
AN ACT TO MAKE THE EXCISE TAX RATE LEVIED ON HARD CIDER THE SAME AS THE EXCISE TAX RATE LEVIED ON MALT BEVERAGES.
Intro. by McGrady.

Status: Re-ref Com On Finance (House action) (May 21 2019)
H 995

Bill Summaries:

  • Summary date: Apr 26 2019 - View Summary

    Amends GS 105-113.80 to make hard cider subject to the same excise tax as that levied on malt beverages, which is 61.71 cents per gallon. Defines hard cider in GS 105-113.68. Makes conforming changes to GS 105-113.82 concerning the distribution of the tax, and GS 105-113.83 concerning payment of the tax. Applies to hard cider sold on or after October 1, 2019.