Fee for inspecting and gauging malt liquors
This law sets fees that beer makers and sellers pay to the state for inspecting and measuring their beer. Through 2025, the fee is $1.86 per barrel of beer. Starting in 2026, beer made in the U.S. costs 62 cents per barrel, but beer made in another country still costs $1.86 per barrel. Beer sellers also have to keep records showing where the beer came from and how much was sold, and those records must be kept for two years.
311.520. Fee for inspecting and s — requirements — . — 1. As used in this section, the following terms shall mean:
(1) "American brewery", the land and buildings located in the United States of America where malt liquors are produced and packaged;
(2) "Foreign import malt liquor", malt liquor manufactured and imported from outside the United States of America.
2. For all tax years beginning on or before December 31, 2025, as a charge for the inspection and gauging of all malt liquors, the shall collect the sum of one dollar and eighty-six cents per .
3. For all tax years beginning on or after January 1, 2026, as a charge for the inspection and gauging of malt liquors, the director of revenue shall collect the sum of sixty-two cents per barrel for all malt liquors manufactured in an American brewery and the sum of one dollar and eighty-six cents per barrel for all foreign import malt liquor.
4. Every , , and licensed under this chapter shall make a true of the same, showing the date, amount and value of each class of such liquors shipped or delivered, and the country of origin for all foreign import malt liquors and shall retain a duplicate thereof, subject to the use and inspection of the director of revenue and and their representatives for two years.
5. The director of revenue and the supervisor of alcohol and tobacco control may all necessary for the of this section. Any or portion of a rule, as that term is defined in section 536.010, that is created under the in this section shall become effective only if it complies with and is subject to all of the of and, if applicable, section 536.028. This section and chapter 536 are and if any of the powers with the chapter 536 to , to delay the , or to disapprove and a rule are subsequently held , then the of rulemaking authority and any rule proposed or adopted after August 28, 2025, shall be and .
(RSMo 1939 § 4925, A.L. 1945 p. 1043, A.L. 1961 p. 43, A.L. 1969 4th Ex. Sess. S.B. 2, A.L. 2009 H.B. 132, A.L. 2025 H.B. 1041)
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Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.