HOUSE BILL NO. 301
AN ACT TO AMEND TITLE 4 OF THE DELAWARE CODE RELATING TO BREWERY-PUBS AND TAX ON ALCOHOLIC BEVERAGES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):
Section 1. Amend §512B, Title 4 of the Delaware Code by adding thereto a new subsection to read:
"(f) Notwithstanding any other provision of this title to the contrary, the holder of a brewery-pub license may also make, bottle, and sell a malt-based alcoholic liquor that is fermented or distilled on the premises, subject to the following conditions and restrictions:
(1) all of the conditions and restrictions relating to beer set forth in subsection (b) of this section; and
(2) for purposes of calculating taxes under §581 of this title, malt-based alcoholic liquor that is fermented or distilled on the premises shall be considered as beer and the tax on it shall be calculated on the amount in barrels of malt-based beverage prior to fermentation or distillation.".
Approved January 28, 2002