FISCAL NOTE

Senate Bill 294 as substituted and reported by the Committee on Economic Development and Tourism allows a licensed small farm winery to: (1) sell table wine at retail directly to consumers provided that the farm winery collects and remits all state and local sales, use and excise taxes due on the sale of wine to consumers and reports annual production to the board; and (2) sell and deliver, by a winery employee in a vehicle owned or leased by the winery, certain amounts of table wine to licensed retailers under certain conditions. This could increase receipts to the State General Fund, the Department of Human Resources, counties, and municipalities by an undetermined amount dependent upon the price of the table wine sold by the farm winery for consumption as provided for by law; and increase the administrative obligations of the Alcoholic Beverage Control Board by an undetermined amount to adopt rules concerning table wine distribution from farm wineries.

This bill also prohibits counties and municipalities from requiring a small farm winery to pay any fees or additional local tax to make sales or delivery pursuant to this bill, except for state and local sales, use, and excise taxes.