Schedule of Present Federal Excise Taxes Jcs-6-86
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5001) $12.50 per proof gallon.
Wines (sec. 5041): Not more than 14 percent alcohol 17 cents per wine gallon.
14 to 21 percent al- cohol 67 cents per wine gallon.
21 to 24 percent al- cohol * $2.25 per wine gallon.
Artificially carbon- ated wines $2.40 per wine gallon.
Champagne and other sparkling wines $3.40 per wine gallon.
Beer (sec. 5051) $9 per barrel (31 gallons) gener- ally. ^ 2. Alcohol occupational taxes: Brewers (sec. 5091) $110 a year; $55 for less than 500 barrels a year.
Wholesale ...dealers (sec.
5111): Liquors and wines $255 a year.
Beer $123 a year.
Retail dealers ^ (sec.
5121): Liquors and wines $54 a year.
Beer $24 a year.
* Wines containing more than 24 percent alcohol are taxed as distilled spirits.
^ $7 per barrel for certain small brewers.
^ In addition, there is a tax of $4.50 for each month in which sales are made ($2.20 per month when only sales of beer or wine are made) for every limited retail dealer — i.e., certain fraternal and civic organizations and concessionaires at fairs {md carnivals (sec.
What to read after Schedule of Present Federal Excise Taxes Jcs-6-86?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
5001) $12.50 per proof gallon.
Wines (sec. 5041): Not more than 14 percent alcohol 17 cents per wine gallon.
14 to 21 percent al- cohol 67 cents per wine gallon.
21 to 24 percent al- cohol * $2.25 per wine gallon.
Artificially carbon- ated wines $2.40 per wine gallon.
Champagne and other sparkling wines $3.40 per wine gallon.
Beer (sec. 5051) $9 per barrel (31 gallons) gener- ally. ^ 2. Alcohol occupational taxes: Brewers (sec. 5091) $110 a year; $55 for less than 500 barrels a year.
Wholesale ...dealers (sec.
5111): Liquors and wines $255 a year.
Beer $123 a year.
Retail dealers ^ (sec.
5121): Liquors and wines $54 a year.
Beer $24 a year.
* Wines containing more than 24 percent alcohol are taxed as distilled spirits.
^ $7 per barrel for certain small brewers.
^ In addition, there is a tax of $4.50 for each month in which sales are made ($2.20 per month when only sales of beer or wine are made) for every limited retail dealer — i.e., certain fraternal and civic organizations and concessionaires at fairs {md carnivals (sec.
What to read after Schedule of Present Federal Excise Taxes Jcs-6-86?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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