luxury tax; ready-to-drink spirits product

SB 1812 amends Arizona's tax code to define "ready-to-drink spirits products" as distilled spirits mixed with other beverages (under 10% alcohol by volume, in ≤16-ounce sealed containers sold in original packaging). This creates a new category for tax purposes under existing spirituous liquor tax rates ($3 per gallon). It directly affects manufacturers and retailers of these specific mixed products, requiring them to pay tax under this classification. The bill does not change tax rates but clarifies which products fall under the existing spirituous liquor tax.