§ 53-160 — Tax on manufacturer and wholesaler; amount; exemption; duties of commission

Nebraska § 53-160

• Jurisdiction: Nebraska
• Ch. 53: Liquors

Text

(1) For the purpose of raising revenue, a tax is imposed upon the
privilege of engaging in business as a manufacturer or a wholesaler at a rate
of thirty-one cents per gallon on all beer; ninety-five cents per gallon for
wine, except for wines produced and
released from bond in farm wineries; six cents per gallon for
wine produced and released
from bond in farm wineries; and three dollars and seventy-five
cents per gallon on alcohol and spirits manufactured and sold by such manufacturer
or shipped for sale in this state by such wholesaler in the course of such
business. The gallonage tax imposed by this subsection shall be imposed only
on alcoholic liquor upon which a federal excise tax is imposed.
(2) Manufacturers or wholesalers of alcoholic liquor shall
be exempt from the payment of the gallonage tax on such alcoholic liquor upon
satisfactory proof, including bills of lading furnished to the commission
by affidavit or otherwise as the commission may require, that such alcoholic
liquor was manufactured in this state but shipped out of the state for sale
and consumption outside this state.
(3) Dry wines or fortified wines manufactured or shipped into
this state solely and exclusively for sacramental purposes and uses shall
not be subject to the gallonage tax.
(4) The gallonage tax shall not be imposed upon any alcoholic
liquor, whether manufactured in or shipped into this state, when sold to a
licensed nonbeverage user for use in the manufacture of any of the following
when such products are unfit for beverage purposes: Patent and proprietary
medicines and medicinal, antiseptic, and toilet preparations; flavoring extracts,
syrups, food products, and confections or candy; scientific, industrial, and
chemical products, except denatured alcohol; or products for scientific, chemical,
experimental, or mechanical purposes.
(5) The gallonage tax shall not be imposed upon the privilege
of engaging in any business in interstate commerce or otherwise, which business
may not, under the Constitution and statutes of the United States, be made
the subject of taxation by this state.
(6) The gallonage tax shall be in addition to all other occupation
or privilege taxes imposed by this state or by any municipal corporation or
political subdivision thereof.
(7) The commission shall collect the gallonage tax and shall
account for and remit to the State Treasurer at least once each week all money
collected pursuant to this section. If any alcoholic liquor manufactured in
or shipped into this state is sold to a licensed manufacturer or wholesaler
of this state to be used solely as an ingredient in the manufacture of any
beverage for human consumption, the tax imposed upon such manufacturer or
wholesaler shall be reduced by the amount of the taxes which have been paid
as to such alcoholic liquor so used under the Nebraska Liquor Control Act.
The net proceeds of all revenue arising under this section shall be credited
to the General Fund.

Legislative History

Source: Laws 1935, c. 116, § 50, p. 405; Laws 1939, c. 66, § 1, p. 273; Laws 1941, c. 106, § 1, p. 426; C.S.Supp.,1941, § 53-350; R.S.1943, § 53-160; Laws 1947, c. 189, § 1, p. 624; Laws 1951, c. 172, § 1, p. 660; Laws 1963, c. 312, § 1, p. 940; Laws 1965, c. 320, § 1, p. 911; Laws 1965, c. 319, § 3, p. 909; Laws 1965, c. 318, § 9, p. 898; Laws 1972, LB 66, § 3; Laws 1977, LB 254, § 1; Laws 1977, LB 220, § 1; Laws 1979, LB 260, § 1; Laws 1981, LB 129, § 1; Laws 1985, LB 279, § 9; Laws 1985, LB 280, § 1; Laws 1988, LB 901, § 3; Laws 1988, LB 1089, § 22; Laws 1991, LB 344, § 44; Laws 2003, LB 283, § 1; Laws 2003, LB 759, § 1; Laws 2012, LB824, § 6.