SENATE BILL REPORT

                            SB 6297

              AS PASSED SENATE, FEBRUARY 15, 1994

Brief Description:  Eliminating the requirement for revenue stamps on beer packages and containers.

SPONSORS: Senators Moore, Prentice and Newhouse; by request of Liquor Control Board

SENATE COMMITTEE ON LABOR & COMMERCE

Majority Report:  Do pass. 

     Signed by Senators Moore, Chairman; Prentice, Vice Chairman; Amondson, Deccio, Fraser, McAuliffe, Newhouse, Pelz, Prince, Sellar, Sutherland, Vognild and Wojahn.

Staff:  Traci Ratzliff (786‑7452)

Hearing Dates:  January 24, 1994; January 28, 1994

BACKGROUND:

Under current law, beer manufacturers are required to pay a state liquor tax based on the amount of beer produced and sold in this state.  In previous years, manufacturers were required to purchase revenue stamps from the Liquor Control Board that were affixed to every barrel or package of beer to signify that the appropriate liquor taxes had been paid by the manufacturer.  The Liquor Control Board has established a more efficient method for assuring that beer manufacturers pay the appropriate tax, thus making the old system utilizing revenue stamps unnecessary.

SUMMARY:

Provisions requiring the use of revenue stamps to assure that the appropriate liquor taxes have been paid by beer manufacturers are deleted.

Appropriation:  none

Revenue:  none

Fiscal Note:  requested

TESTIMONY FOR:

This bill simply removes language from current statute that is antiquated and does reflect the more modern efficient manner in which the Liquor Control Board assures that appropriate state liquor taxes are paid.

TESTIMONY AGAINST:  None

TESTIFIED:  Carter Mitchell, Liquor Control Board (pro)