ALCOHOL LAW ADVISOR
ALCOHOL LAW ADVISOR
Regulatory and Distribution Law Updates for the Alcohol Industry
ALCOHOL LAW ADVISOR
Regulatory and Distribution Law Updates for the Alcohol Industry

Federal Alcohol Excise Taxes 101

By on January 2, 2020

There are many laws at both the federal and state level that govern the production and distribution of distilled spirits. For example, craft distillers must comply with licensing and permitting requirements, trade practice laws, advertising restrictions, and, depending on the jurisdiction, alcohol franchise law. One of the most fundamental—and most complex—areas of law governing distilled spirits is excise taxes.

An article authored by McDermott’s Bethany K. Hatef in the Winter 2020 issue of Artisan Spirit Magazine provides a high-level overview of the federal alcohol excise tax system and some specific features that apply to distilled spirits, and also explains the current status of the Craft Beverage Modernization Act, the legislation temporarily providing for reduced tax rates for certain amounts of distilled spirits.

Access the full article.

Originally published in Artisan Spirit Magazine: Winter 2020.

Bethany HatefBethany Hatef
    Bethany (Beth) K. Hatef advises clients on a wide variety of regulatory and distribution issues in the alcohol beverage industry. Beth regularly counsels alcohol industry clients on federal and state requirements relating to the production, marketing, distribution and sale of beer, wine and spirits. Read Beth Hatef's full bio.

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