Clarify the Law Relating to Corporate Income Tax Nexus and the Shipment of Spirits into the State
|Category:||Alcohol / Tobacco / Guns|
|Sponsor:||Senator Heather Sanborn, Senate 28 - Cumberland County|
|Bill #:||LD 1993|
This bill exempts from the corporate income tax a manufacturer of alcoholic spirits located outside of this State whose only nexus with the State is the storage of that manufacturer's spirits in a warehouse operated or approved for operation by the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations.