Utah Code 59-15-101. Tax basis — Rate
Current as of: 2024 | Check for updates
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(1) As used in this chapter, “beer” means:
Terms Used In Utah Code 59-15-101
- beer: means :(1)(a) beer as defined in Section
32B-1-102 ; or(1)(b) heavy beer as defined in Section32B-1-102 . See Utah Code 59-15-101- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(1)(a) beer as defined in Section32B-1-102 ; or(1)(b) heavy beer as defined in Section32B-1-102 .
(2)
(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.
(2)(b) The rate of the tax imposed under this Subsection (2) is:
(2)(b)(i) $13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;
(2)(b)(ii) $13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;
(2)(b)(iii) $13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;
(2)(b)(iv) $13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and
(2)(b)(v) $14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027.
(2)(c) The tax imposed under this Subsection (2):
(2)(c)(i) shall be imposed at a proportionate rate for:
(2)(c)(i)(A) any quantity of beer other than a 31-gallon barrel; or
(2)(c)(i)(B) the fractional parts of a 31-gallon barrel; and
(2)(c)(ii) may not be imposed more than once on the same beer.
(3) A tax may not be imposed on beer:
(3)(a) sold to the United States and its agencies; or
(3)(b)
(3)(b)(i) manufactured or imported for sale, use, or distribution outside the state; and
(3)(b)(ii) exported from the state.