Tax basis -- Rate

# (1)

As used in this chapter, "beer" means:

(a) beer as defined in Section 32B-1-102; or

(b) heavy beer as defined in Section 32B-1-102.

# (2)

# (a)

A tax is imposed at the rate specified in Subsection (2)(b) on beer that is imported or manufactured for sale, use, or distribution in this state.

# (b)

The rate of the tax imposed under this Subsection (2) is:

(i) $13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;

(ii) $13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;

(iii) $13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;

(iv) $13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and

(v) $14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027.

# (c)

The tax imposed under this Subsection (2):

(i) shall be imposed at a proportionate rate for:

(A) any quantity of beer other than a 31-gallon barrel; or

(B) the fractional parts of a 31-gallon barrel; and

(ii) may not be imposed more than once on the same beer.

# (3)

A tax may not be imposed on beer:

# (a)

sold to the United States and its agencies; or

# (b)

(i) manufactured or imported for sale, use, or distribution outside the state; and

(ii) exported from the state.