Sales of liquor to the military

From the 2024 DOR Tax Exemption Study

66.20.010(7) - Sales of liquor to the military Description Liquor sales by the Liquor Cannabis Board to authorized representatives of military installations are exempt from liquor sales taxes. Purpose This exemption covered sales of liquor made by state-operated stores. Currently, there is no purpose for this exemption. The military now purchases liquor outside the state and does not collect or remit state liquor taxes. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. The military purchases exemption liquor outside the state without collecting or remitting state liquor taxes. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions If repealed, there is no revenue impact. The military purchases liquor outside the state without collecting or remitting state liquor taxes. Data Sources Liquor and Cannabis Board Additional Additional Information Information Category: Government Year Enacted: 1933 Primary