S527 - ABC Omnibus 2023-24. (SL 2024-41)

Overview: Section 1 of S.L. 2024-41 (i) creates a definition for premixed cocktails and classifies premixed cocktails sold by mixed beverages permittees as mixed beverages, regardless of whether the premixed cocktails are sold in an open container or a closed container, and (ii) exempts premixed cocktails from the mixed beverages charge and the requirement to affix a mixed beverage tax stamp to those containers when sold to a mixed beverages permittee for resale.

This section became effective July 8, 2024.