Allows beer and wine permit holders to file quarterly tax reports if they expect to owe less than $2,500 annually.

This bill modifies the tax reporting requirements for class "A" and special class "A" beer and wine permit holders. It allows those who expect to owe less than $2,500 in annual beer barrel or wine gallonage tax to file quarterly reports instead of monthly. Quarterly reports are due on specific dates throughout the year. The bill also imposes a penalty for late filing. It takes effect January 1, 2026.

Allows beer and wine permit holders to file quarterly tax reports if they expect to owe less than $2,500 annually.

This bill modifies the tax reporting requirements for class "A" and special class "A" beer and wine permit holders. It allows those who expect to owe less than $2,500 in annual beer barrel or wine gallonage tax to file quarterly reports instead of monthly. Quarterly reports are due on specific dates throughout the year. The bill also imposes a penalty for late filing. It takes effect January 1, 2026.