California State Board of Equalization Meeting on Taxation and Classification of Flavored Malt Beverages
Enclosed are the Agenda, Issue Paper, and Revenue Estimate for the August 14, 2007, Business Taxes Committee meeting. This meeting will address the taxation and classification of flavored malt beverages (FMB) with respect to the Alcoholic Beverage Tax Law. In December 2006, the Board voted to initiate the rulemaking process on this matter. Interested parties meetings were held on February 22, 2007, and June 6, 2007, to identify and discuss issues relating to this subject. Staff and interested parties have provided draft regulatory language that, if adopted, would tax FMB as distilled spirits. The attached Formal Issue Paper sets forth three alternatives and discusses various issues raised by interested parties and pros and cons of the alternatives.
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Read Full Formal Issue Paper (PDF)
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For full versions of posted research articles readers are encouraged to email requests for "electronic reprints" (text file, PDF files, FAX copies) to the corresponding or lead author, who is highlighted in the posting.
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