Bill Text: AZ HB2543 | 2022 | Fifty-fifth Legislature 2nd Regular | Engrossed
Bill Title: Credit; luxury privilege tax; licenses
Spectrum: Partisan Bill (Republican 6-0)
Status: (Engrossed - Dead) 2022-06-23 - Senate third reading FAILED voting: (10-16-4-0) [HB2543 Detail]
Download: Arizona-2022-HB2543-Engrossed.html
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Senate Engrossed House Bill
appropriation; training simulators (now: credit; luxury privilege tax; licenses) |
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State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session 2022
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HOUSE BILL 2543 |
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An Act
amending section 42-3355, Arizona Revised Statutes; amending title 42, chapter 3, article 8, Arizona Revised Statutes, by adding section 42-3357; relating to luxury privilege tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-3355, Arizona Revised Statutes, is amended to read:
42-3355. Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers; civil penalty; report
A. Every A farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises, a producer of vinous liquor that sells at retail pursuant to section 4-243.02 or a direct shipment licensee that sells pursuant to section 4-203.04 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.
B. Every A microbrewery selling malt liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises or a manufacturer of beer that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.
C. Every A craft distiller selling spirituous liquor at retail or to a retail licensee pursuant to title 4, chapter 2, that is manufactured or produced on the premises or a distiller of spirituous liquor that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all spirituous liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.
D. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall pay the tax to the department monthly annually on or before the twentieth day of the first month next of the year succeeding the month year in which the tax accrues.
E. On or before that date, the farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall prepare a sworn return for the month year in which the tax accrues in the form prescribed by the department, showing:
1. The amount of liquors or beer sold in this state during the month year in which the tax accrues.
2. The amount of tax for the period covered by the return.
3. Any other information that the department deems necessary for the proper administration of this chapter.
F. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall deliver the return, together with a remittance of the amount of the tax due, to the department.
G. Any A taxpayer that fails to pay the tax within ten days after the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.
H. For reporting periods beginning from and after December 31, 2019, or when the department has established an electronic filing program, whichever is later, each a taxpayer shall file electronically any report or return required under this chapter. The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.
Sec. 2. Title 42, chapter 3, article 8, Arizona Revised Statutes, is amended by adding section 42-3357, to read:
42-3357. Credit for craft distillers, farm wineries and microbreweries
A. A credit is allowed against the taxes imposed by this chapter as follows:
1. For a taxpayer that holds a license pursuant to section 4-205.10 and that paid the tax imposed pursuant to section 42-3052, paragraph 1, an amount of $2 per gallon or a proportionate rate for any lesser or greater quantity than one gallon for the first twenty thousand gallons produced.
2. For a taxpayer that holds a license pursuant to section 4-205.04 and that paid the tax imposed pursuant to section 42-3052, paragraph 2, an amount of $.50 per gallon or a proportionate rate for any lesser or greater quantity than one gallon for the first twenty thousand gallons produced.
3. For a taxpayer that holds a license pursuant to section 4-205.08 and that paid the tax imposed pursuant to section 42-3052, paragraph 4, an amount of $.10 per gallon or a proportionate rate for any lesser or greater quantity than one gallon for the first five hundred thousand gallons produced.
B. A taxpayer shall claim the credit for each tax period on forms prescribed and furnished by the department, which may be incorporated in the return form prescribed pursuant to this chapter. A claim for credit is not allowed if the taxpayer fails to pay the tax due, plus any estimated tax liability, before the payment becomes delinquent. The department shall recapture any credit amounts claimed by the taxpayer but disallowed.
C. The credits under this section may not be removed from the allocations prescribed in section 42-3106.
Sec. 3. Effective date
This act is effective from and after December 31, 2022.
