SPONSOR:

Sen. Marshall

DELAWARE STATE SENATE

144th GENERAL ASSEMBLY

SENATE AMENDMENT NO. 1

TO

HOUSE BILL NO. 518

AMEND House Bill Number 518 by deleting lines 3 through 12, and substituting in lieu thereof the following:

“(d) The tax payable under this section shall be as follows:

(1) For each barrel of beer, $6.07.

(2) For each gallon of cider, $0.20.

(3) For each gallon of wine, $1.22.

(4) For each gallon of spirits containing 25 percent or less of ethyl alcohol by volume, $3.70.

(5) For each gallon of spirits containing more than 25 percent ethyl alcohol by volume, $5.55.

(6) For each gallon of alcohol per gallon of ethyl alcohol contained, $6.07, except that the tax of $6.07 shall not apply to the purchase of alcohol by pharmacists, physicians, dentists, veterinarians, wholesale druggists or manufacturing plants where the alcohol is used in scientific work, for the manufacture of pharmaceutical products, or for use in the manufacture or compounding of preparations unfit for beverage purposes.”

SYNOPSIS

This amendment would cut the tax increase on alcohol in House Bill 518 by about 50%.

Author: Senator Marshall