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Bill Detail: HB20-1304

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Title Clarify Occasional Alcohol Beverage Sale Exemption
Status House Committee on Finance Postpone Indefinitely (05/28/2020)
Bill Subjects
  • Liquor, Tobacco, & Marijuana
House Sponsors A. Benavidez (D)
M. Snyder (D)
Senate Sponsors
House Committee Finance
Senate Committee
Date Introduced 02/20/2020

Current law provides that the occasional sales of alcohol by way
of public auctions do not require a liquor license or compliance with the
reporting requirements for licensed liquor distributors or retailers, so long

  • The previous owner of the alcohol beverages has not
claimed the beverages or furnished instruction for their
  • The seller obtained the beverages as part of the foreclosure
of a lien;
  • The seller salvaged the beverages; or
  • The seller operates a charitable organization and received
the beverages as donations.
However, the excise tax on alcohol beverages is nonetheless applicable
to those occasional sales even though the licensing and compliance
requirements do not apply.
Because it is not clear that the excise tax on alcohol beverages still
applies to those occasional sales, it was mistakenly identified as a tax
expenditure in the department of revenue's tax expenditure report and
thus mistakenly evaluated by the office of the state auditor as part of that
office's evaluation of the state's tax expenditures. The bill clarifies the

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (07/20/2020) (most recent)  
Additional Bill Documents Bill Documents
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  • Past fiscal notes
  • Committee activity and documents
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