Alcohol beverages - hard cider - exclusion from Colorado Wine Industry Development Act - exemption from excise tax on produce - appropriation. The act:
- Removes hard cider from the definition of "wine" for purposes of the "Colorado Wine Industry Development Act"; and
- Exempts produce used in the production of hard cider from the excise tax deposited in the Colorado wine industry development fund.
$2,000 is appropriated to the department of revenue from the general fund for tax administration IT system support.
(Note: This summary applies to this bill as enacted.)