LRB-4068/2
JS:jlg&kaf:hmh
1997 - 1998 LEGISLATURE
November 12, 1997 - Introduced by Senators Jauch, Panzer, Rude, Breske,
Shibilski, Roessler and Moen, cosponsored by Representatives Hutchison,
Huebsch, Meyer, Ainsworth, Gronemus, Porter, Plouff, Ryba, Seratti and
Hasenohrl. Referred to Committee on Economic Development, Housing and
Government Operations.
SB347,1,2
1An Act to amend 139.03 (2n); and
to create 139.01 (2m) of the statutes;
2relating to: the rate for the tax on cider.
Analysis by the Legislative Reference Bureau
Under current law, cider that has a sufficiently high alcohol content is taxed as
a wine. This bill reduces the rate for that tax from 6.605 cents per liter to 1.65 cents
per liter.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB347, s. 1
3Section
1. 139.01 (2m) of the statutes is created to read:
SB347,1,74
139.01
(2m) "Cider" means any alcoholic beverage that is obtained from the
5alcoholic fermentation of the juice of apples and that contains not less than 0.5%
6alcohol by volume and not more than 7.0 % alcohol by volume. "Cider" includes, but
7is not limited to, flavored, sparkling and carbonated cider.
SB347, s. 2
8Section
2. 139.03 (2n) of the statutes is amended to read:
SB347,2,29
139.03
(2n) The rate of that tax is 6.605 cents per liter on wine
other than cider 10containing 14% or less of alcohol by volume,
1.65 cents per liter on cider and 11.89
1cents per liter on wine containing more than 14% of alcohol by volume but not in
2excess of 21% of alcohol by volume.
SB347,2,54
(1)
This act takes effect on the first day of the 2nd month beginning after
5publication.
