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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 15 - Beer Tax
Section 101 - Tax basis -- Rate.
Universal Citation:
UT Code § 59-15-101 (2025)
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Effective 5/1/2024
59-15-101. Tax basis -- Rate.
Amended by Chapter 94, 2024 General Session
59-15-101. Tax basis -- Rate.
- (1)As used in this chapter, "beer" means:
- (a)beer as defined in Section 32B-1-102; or
- (b)heavy beer as defined in Section 32B-1-102.
- (2)
- (a)A tax is imposed at the rate specified in Subsection (2)(b) on beer that is imported or manufactured for sale, use, or distribution in this state.
- (b)The rate of the tax imposed under this Subsection (2) is:
- (i)$13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;
- (ii)$13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;
- (iii)$13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;
- (iv)$13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and
- (v)$14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027.
- (c)The tax imposed under this Subsection (2):
- (i)shall be imposed at a proportionate rate for:
- (A)any quantity of beer other than a 31-gallon barrel; or
- (B)the fractional parts of a 31-gallon barrel; and
- (ii)may not be imposed more than once on the same beer.
- (i)shall be imposed at a proportionate rate for:
- (3)A tax may not be imposed on beer:
- (a)sold to the United States and its agencies; or
- (b)
- (i)manufactured or imported for sale, use, or distribution outside the state; and
- (ii)exported from the state.
Amended by Chapter 94, 2024 General Session
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