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United States · Bill · S

S. 702 (109th)

A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

referredUnited States· United States Congress· EN

Introduced

5 April 2005

Last action

5 April 2005 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3206-3207)

Sponsors

Sen. Baucus, Max [D-MT], Sen. Bunning, Jim [R-KY], Sen. Johnson, Tim [D-SD], Sen. Talent, Jim [R-MO], Sen. Craig, Larry E. [R-ID], Sen. Bayh, Evan [D-IN], Sen. Burns, Conrad R. [R-MT], Sen. Enzi, Michael B. [R-WY]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Summary

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Requires liquor dealers who are subject to recordkeeping requirements to register with the Secretary of the Treasury. Makes it unlawful for any liquor dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquor subject to recordkeeping requirements.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 5 April 2005

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3206-3207)

    Source: IntroReferral

  2. 5 April 2005

    Introduced

    Sponsor introductory remarks on measure. (CR S3206)

    Source: IntroReferral

  3. 5 April 2005

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 5 April 2005

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 5 April 2005

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 5 April 2005

    Open at official source

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Sponsors

Related records

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Sources

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