3-5-205. Privilege tax — Levy and collection — Exception — Definition.

3-5-205. Privilege tax — Levy and collection — Exception — Definition. (a) For the privilege of doing business, there shall, each fiscal year beginning July 1, be assessed, levied, and collected from each: (1)(A) Wholesale dealer or broker, or distributor in light wine or beer, a special tax of one thousand dollars ($1,000) for each county in which the broker, distributor, or wholesale dealer operates. (B) However, the special tax shall not exceed five thousand dollars ($5,000) for any one (1) broker, distributor, or wholesale dealer; (2) Manufacturer of beer, a special tax of seven hundred fifty dollars ($750); and (3) Retail dealer of nonintoxicating liquor, a special tax of three hundred fifty dollars ($350). (b) The tax shall be due and payable at each place where the business of the wholesale dealer, manufacturer, distributor, or retail dealer, as the case may be, is carried on. (c) All special taxes shall become due and payable on or before June 30 of each calendar year for the fiscal year beginning July 1 or on commencing business on which the tax is imposed. (d) The tax shall be levied, assessed, and collected by such methods, within the limitations prescribed in this subchapter, and under such rules as may be regularly provided. (e)(1) However, a grower of grapes and other fruits may manufacture and sell wine upon the premises of the grower in original packages of not less than one-fourth of a gallon (¼ gal.) from grapes and other fruits actually grown by the party so manufacturing wine upon his or her own premises, free from the license fees and taxes provided in this subchapter. (2) A “grower” is defined to be one who actually grows and produces grapes and other fruits upon his or her own premises or upon the premises occupied by him or her as a tenant. (f)(1) However, any person in this state may manufacture home-brewed beer or home-manufactured wine: (A) Upon his or her own premises free from the license fees and taxes provided in this subchapter; (B) For consumption by the manufacturer and his or her family and guests, but not for sale; and (C) In quantities per calendar year not to exceed: (i) Two hundred gallons (200 gals.) if there are two (2) or more adults in the household; or (ii) One hundred gallons (100 gals.) if there is only one (1) adult in the household. (2) While the manufacture of beer or wine is declared to be a privilege, the home manufacture of beer or wine in quantities not to exceed two hundred gallons (200 gals.) per calendar year shall be exempted from § 3-4-101, § 3-4-602, § 3-5-205(a)-(e), § 3-5-206, and § 3-5-211. (g) Home-brewed beer may be removed from the manufacturer’s premises for personal or family use, including without limitation, for organized affairs, exhibitions, competitions, and tastings. (h) A microbrewery-restaurant is exempt from this section.