Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2023
 

Alcoholic Beverage Tax Annotations

Alcoholic Beverage


Angostura Bitters. Angostura bitters used as flavoring is too concentrated to be fit for consumption as a beverage. As such, Angostura bitters is not "fit for beverage purposes" under the definition of an Alcoholic Beverage and cannot be a distilled spirit, beer or wine, and is therefore not subject to the tax. 11/12/97. (M99–1).