Staff Analysis of the Legislation
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Under current law, an individual may produce 50 gallons of malt beverages in a year in their home without having to be licensed or pay excise taxes so long as the malt beverages are not sold or offered for sale. This legislation allows the home brewer to make as much as 200 gallons per year and up to 25 gallons may be transported out of the home for special events regulated by the State Revenue Commissioner. Local Governments (in which the sale of malt beverages is lawful) may issue home-brew special event permits, to include contests, tastings and judgings, but cannot charge more than $50 for said permits. |