Allows certain beer and wine permit holders to file tax reports and payments quarterly.

This bill allows class "A" and special class "A" beer permit holders and class "A" wine permit holders who expect to owe up to $2,500 in tax for a 12-month period to file reports and pay taxes quarterly. Quarterly reports and payments are due on October 10, January 10, April 10, and July 10. The bill takes effect January 1, 2026.

Allows certain beer and wine permit holders to file tax reports and payments quarterly.

This bill allows class "A" and special class "A" beer permit holders and class "A" wine permit holders who expect to owe up to $2,500 in tax for a 12-month period to file reports and pay taxes quarterly. Quarterly reports and payments are due on October 10, January 10, April 10, and July 10. The bill takes effect January 1, 2026.