Bill Summaries: H995 HARD CIDER/REVISE EXCISE TAX RATE.

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  • Summary date: Apr 26 2019 - More information

    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. 


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