SB788
Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.
Status:
Passed
Latest Action:
March 14, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026
Chief Patron:
Russet Perry (D)
Session:
2026 Regular Session
Summary
As Passed House of Origin. Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties.
Specifies that the civil penalty imposed on a manufacturer, bottler, or wholesaler who fails to make any return, pay the full amount of certain taxes imposed on wine and beer, and submit certain reports is not to exceed five percent of the proper tax due if the failure is for ... (More) not more than 30 days, with an additional five percent for each additional 30 days, or fraction thereof, during which the failure continues. The bill also specifies that certain taxes collected by wholesale wine licensees at the time of or prior to sale to retail licensees and reports required to be submitted along with such taxes shall be postmarked or submitted electronically no later than the fifteenth of the month. (Less)-
Bill History
- 01/23/2026 - Senate: Presented and ordered printed 26104632D
- 01/23/2026 - Senate: Referred to Committee on Rehabilitation and Social Services
- 01/30/2026 - Senate: Senate committee offered
- 01/30/2026 - Senate: Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)
- 01/30/2026 - Senate: Rereferred to Finance and Appropriations
- 01/30/2026 - Senate: Committee substitute printed 26106566D-S1
- 02/05/2026 - Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N)
- 02/09/2026 - Senate: Committee substitute printed 26107354D-S2
- 02/09/2026 - Senate: Rules suspended
- 02/09/2026 - Senate: Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)
- 02/09/2026 - Senate: Passed by for the day (Voice Vote)
- 02/09/2026 - Senate: Passed by for the day
- 02/10/2026 - Senate: Read second time
- 02/10/2026 - Senate: Rehabilitation and Social Services Substitute rejected
- 02/10/2026 - Senate: Finance and Appropriations Substitute agreed to
- 02/10/2026 - Senate: Engrossed by Senate - committee substitute (Voice Vote)
- 02/10/2026 - Senate: Rules suspended
- 02/10/2026 - Senate: Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)
- 02/10/2026 - Senate: Read third time and passed Senate Block Vote (40-Y 0-N 0-A)
- 02/11/2026 - Senate: Fiscal Impact Statement from Department of Planning and Budget (SB788)
- 02/13/2026 - House: Placed on Calendar
- 02/13/2026 - House: Read first time
- 02/13/2026 - House: Referred to Committee on Finance
- 02/20/2026 - House: Assigned HFIN sub: Subcommittee #2
- 02/20/2026 - House: Placed on Finance Agenda
- 02/24/2026 - House: Subcommittee recommends reporting
- 02/24/2026 - House: Subcommittee recommends reporting with amendment(s) (9-Y 0-N)
- 02/24/2026 - House: Placed on Finance Agenda
- 02/25/2026 - House: Reported from Finance with amendment(s) (21-Y 0-N)
- 02/27/2026 - House: Read second time
- 03/02/2026 - House: Read third time
- 03/02/2026 - House: committee amendments agreed to
- 03/02/2026 - House: Engrossed by House as amended
- 03/02/2026 - House: Passed House with amendments (91-Y 6-N 1-A)
- 03/04/2026 - Senate: House Amendments agreed to by Senate (39-Y 1-N 0-A)
- 03/10/2026 - Senate: Enrolled
- 03/10/2026 - Senate: Bill text as passed Senate and House (SB788ER)
- 03/10/2026 - House: Signed by Speaker
- 03/10/2026 - Senate: Signed by President
- 03/13/2026 - Senate: Fiscal Impact Statement from Department of Planning and Budget (SB788)
- 03/14/2026 - Senate: Enrolled Bill communicated to Governor on March 14, 2026
- 03/14/2026 - Governor's Action Deadline 11:59 p.m., April 13, 2026
