HB8631 exempts low alcohol by volume kombucha from excise taxes and regulations on alcoholic beverages.
HB8631 amends the Internal Revenue Code to exempt low alcohol by volume kombucha from excise taxes and regulations on alcoholic beverages. This beverage, defined as fermented by a symbiotic culture of bacteria and yeast, containing no more than 1.25 percent alcohol by volume, and derived from fermentable sugars and plant materials, will not be taxed as beer or wine. The changes apply to calendar quarters beginning after the bill's enactment.
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