Exam Focus
- Distinguish federal excise, state excise, sales/local fees, and income taxes.
- Know which trade tier usually processes or pays each tax type.
- Treat taxes as part of legal beer movement, not sensory quality.
What to know
Beer taxation appears across the supply chain, with brewers, wholesalers, and retailers responsible for different taxes or fees.
Syllabus detail
- Specific beer taxes include federal excise tax paid by brewers, state excise tax generally processed and paid by wholesalers, and sales or local fees paid by retailers.
- Income taxes are levied on brewers, distributors, and retailers.
Study task
Be ready to explain taxes levied on beer in the context of purchasing and accepting beer and apply it to a realistic Certified Cicerone® service, tasting, brewing, style, or pairing scenario.
Key Terms
- Taxes levied on
- Distinguish federal excise, state excise, sales/local fees, and income taxes.