A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.

SSB 1213 modifies the reporting and payment requirements for beer barrel and wine gallonage taxes. Currently, businesses holding class "A" beer or wine permits must file reports and pay these taxes monthly. This bill allows permit holders who anticipate and previously had less than $2,500 in annual tax liability to submit their reports and payments quarterly. The quarterly due dates are set for October 10, January 10, April 10, and July 10, covering the preceding three months. This Act takes effect on January 1, 2026.