Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Alcoholic Beverage Tax Annotations


Distilled Spirits Blended with Beer or Wine. An alcoholic beverage product which is a mixture of wine and a distilled spirit meets the definition of a "wine" only if the distilled spirit added is distilled from the particular agricultural product or products of which the wine is made, and the distilled spirit is not more than 15 percent of the total volume of the product and the result of the mixture is not more than 24 percent alcohol by volume. If the product does not meet the definition of wine, it is instead considered in its entirety a distilled spirit for tax purposes.

An alcoholic beverage product including beer and any amount or kind of distilled spirit does not meet the definition of beer and will instead be taxed as a distilled spirit. 5/27/97. (M98-1, Am. 2000–1).