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SB 678: Deductions for Certain Losses of Alcoholic Beverages

GENERAL BILL by Mayfield

Deductions for Certain Losses of Alcoholic Beverages; Authorizing deductions against excise taxes for alcoholic beverages if they are unsalable; authorizing a distributor of vinous, spirituous, or malted beverages to make an excise tax deduction in its monthly tax report for alcoholic beverages that have become unsalable through warehouse breakage, spoliation, evaporation, or expiration or that have become unfit for human consumption; requiring distributors that distribute more than one type of alcoholic beverage to deduct their gross taxes for products according to those specified for vinous, spirituous, or malt beverages, etc.

Effective Date: Upon becoming a law
Last Action: 12/1/2025 Senate - Filed
Bill Text: Web Page | PDF



Bill History

Date Chamber Action
12/1/2025 Senate • Filed