Allows class "A" and special class "A" beer permit holders and class "A" wine permit holders to file quarterly tax reports and payments.

This bill allows class "A" and special class "A" beer permit holders and class "A" wine permit holders who expect to owe no more than $2,500 in taxes for the 12-month period to file reports and pay taxes quarterly. Quarterly reports and payments are due on or before October 10, January 10, April 10, and July 10. The bill takes effect January 1, 2026.

Allows class "A" and special class "A" beer permit holders and class "A" wine permit holders to file quarterly tax reports and payments.

This bill allows class "A" and special class "A" beer permit holders and class "A" wine permit holders who expect to owe no more than $2,500 in taxes for the 12-month period to file reports and pay taxes quarterly. Quarterly reports and payments are due on or before October 10, January 10, April 10, and July 10. The bill takes effect January 1, 2026.