Proposed Increases in State and Local Taxes and Fees, 2003
In fiscal year 2003-2004, 48 states are facing deepening budget deficits. The deficits range from several hundred million dollars to tens of billions of dollars, and economic forecasts indicate worsening shortfalls. To balance their budgets, states must cut programs, increase revenues, or combine the two. A growing number of states are considering proposals to increase excise taxes on alcohol. Following are brief summaries of current state and local alcohol tax and fee proposals. Check back for updates.
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States in RED have been updated or added since July 28, 2003.
On January 30, the House passed legislation (HB 1200) to make permanent a bill, enacted in 2001, that had temporarily imposed a three percent increase on the beer excise tax. Revenues will support early childhood education programs.
Representatives Sylvia Laughter (I) and Jack Jackson, Jr. (D) introduced legislation (HCR 2003) that would increase the tax rate on beer from $0.16 to $0.48 per gallon, on wine from $0.84 to $3.52 per gallon, and on liquor from $3.00 to $9.00 per gallon. Two-thirds of the revenue collected would be distributed to a county alcoholism fund, established under this bill. Following passage, the resolution would be put to the voters for approval before being enacted. The bill was defeated in the House.
Senator Gloria Romero (D) introduced a bill (SBX1 5) that would impose a nickel per drink fee on wholesalers of alcoholic beverages. The revenue would provide $500 million in funding for emergency and trauma centers in the state. The bill defines a drink as 1.5 ounces of hard liquor, 12 ounces of beer, or five ounces of wine. SBX1 5 has undergone several amendments in the Senate since its introduction in January, most recently on April 8. Click here to see the most recent version.
Senator Romero replaced SBX1 5 with SB 108, which would impose a $0.05 per drink fee to collect an estimated $700 million in revenue for the Alcohol-Related Emergency Services Reimbursement Trust Fund.
Assemblywoman Wilma Chan (D) introduced legislation (AB 216) that establishes a fee on alcohol producers based on each producer's share of the youth market. The state Department of Alcohol and Drug Programs would conduct an annual survey on youth drinking to determine brand preferences. Up to an estimated $100 million per year would be collected and distributed to California counties to establish youth prevention and recovery centers. Changes were made to the bill on April 21 and a hearing has been set for April 29, 2003. Click here to read the most recent version of this bill. Because she could not generate the necessary 13 votes needed in the Assembly Health Committee, Assemblymember Chan has removed the bill from debate in order to have the chance to reintroduce it in the next session.
A hearing has been set for May 7, 2003 before the Senate Revenue and Taxation committee to discuss SB 726, a bill introduced by Senator Romero. This bill would give county governments the authority to ask their voters to impose a local tax of up to five percent on alcoholic beverages. The estimated $270 million generated in revenues would help to fund counties' health care systems.
The Senate Insurance Committee recently passed SB 921 to provide health care services to Californians. Revenue for the Health Care Fund would come from surtaxes on personal income taxes, tobacco taxes, and alcoholic beverages. The rate increases have not yet been determined. SB 921 passed the Senate Health and Human Services Committee on May 7, 2003 and has been referred to the Committee on Rules.
On May 14, Senator Sheila Kuehl (D-Los Angeles), the original author of the bill, amended SB 921 to remove proposed surtaxes on alcoholic beverages, tobacco, and personal income as sources of funding for the Health Care Fund. A hearing has been set for May 29, 2003 in the Senate Appropriations Committee. Click here for the amended version.
UPDATE: California's Assembly finally voted on a state budget plan that does not include any tax increases. Governor Gray Davis plans to sign the budget later this week.
Governor John Rowland (R) called a special session of the legislature to address the state's deficit. Among other items in the budget, the Governor seeks to double the state's alcohol excise taxes. The proposal would generate $38 million, according to the Governor's office.
Governor Sonny Purdue (R) proposed raising the tax on malt beverages from $0.48 to $0.72 per gallon; wine from $1.51 per gallon to $2.26 per gallon; and liquor from $3.79 to $5.68 per gallon. The proposed tax increases are expected to raise $50 million per year and would be used to address health problems, including teen smoking. The increases would expire after four years. Representative Glenn Richardson (R) introduced Governor Perdue's proposal as HB 378 on February 14.
Representative Debbie Field (R) introduced legislation (HB 369) would impose a two percent surcharge on the sale of all liquor through the state liquor control authority. The revenue would be dedicated to fund the Drug Courts and Family Court Services in the Judicial Branch. The proposal is expected to generate $1.5 million in revenue annually. The bill was signed by the Senate President and House Speaker.
Governor Dirk Kempthorne (R) signed HB 369 into law on April 14, 2003. The increase will go into effect on July 1, 2003.
House Speaker Bruce Newcomb and the Revenue and Taxation committee introduced HB 402 to increase the beer tax from $4.65 per 31-gallon barrel to $7.44 per 31-gallon barrel and to raise the wine tax from $0.45 per gallon to $0.75 per gallon. Revenues generated from these taxes, expected to exceed $3.8 million, would go to the general fund. The bill was held in committee on April 4, 2003, and is not expected to advance further.
The Appropriations Committee introduced legislation (HB 2414) that would increase the tax rate on beer from $0.18 to $0.20 per gallon, on wine below 14 percent alcohol from $0.30 to $0.33 per gallon (wine above 14 percent alcohol would remain at $0.75 per gallon), and on liquor from $2.50 to $2.77 per gallon. The revenues collected would be distributed to the division of alcoholic beverage control.
Senator Marian Walsh (D) offered a bill (SB 1843) to increase the tax on beer from $3.30 per barrel to $10.85 per barrel, and on cider from $0.03 per gallon to $0.23 per gallon; on wine from $0.55 per gallon to $0.80 per gallon, and sparkling wine from $0.75 per gallon to $1.50 per gallon; and liquor from $4.05 per gallon to $6.05 per gallon. A portion of the revenues would be used for substance abuse treatment and prevention. The earmarked funds would increase from 20 percent in 2004 to 46 percent in 2006 and beyond.
Representative Kay Khan (D) introduced HB 2902 to establish a substance abuse health protection fund, which would be subsidized by tax collections from alcoholic-beverage sales. A hearing for the bill was held on April 9, 2003.
Representative Khan also proposed an amendment to the state budget proposal, which was easily defeated in the House on May 1, 2003. The amendment would have imposed a five percent sales tax on all alcoholic beverages, generating an estimated $60 to $80 million dollars in revenue for the state. Currently, all alcoholic beverages are exempt from sales taxes, although Massachusetts charges excise taxes for wholesalers.
The House rejected H 4000, an amendment to the state budget proposal that would have applied the state’s five percent sales tax to alcoholic-beverage purchases at liquor stores and other outlets.
Representative Edward Suslovic (D) introduced legislation (LB 198) that would increase the tax on beer from $0.25 to $0.3125 per gallon, wine from $0.30 to $0.375 per gallon [sparkling wine from $1.00 to $1.25 per gallon], and liquor from $1.00 to $1.25 per gallon. Ten percent of the revenue collected would be dedicated to fund health care. The Senate tabled the bill.
Delegates William Bronrott (D) and Salima Marriott (D) introduced legislation to increase the excise taxes on alcoholic beverages – last raised on beer and wine in 1972, and in 1955 on liquor. HB 87 would boost the taxes on beer, wine and liquor by about a nickel a drink. The current rates are less than one penny for beer and about two cents for a shot of liquor or glass of wine. The increase would provide over $90 million a year in new revenue.
Senator Ida Ruben (D) introduced legislation (SB 384) that would raise the excise tax on beer from $0.09 to $0.25; on wine from $0.40 to $1.00 per gallon; and on liquor from $1.50 to $3.50 per gallon. The revenue would go to the general fund.
Delegate Marriott introduced legislation (HB 580) that would double the tax on beer from $0.09 to $0.18, wine from $0.40 to $0.80, and liquor from $1.50 to $3.00. The bill is expected to raise $25 million in new revenue which would be distributed to a special fund to be used for providing alternatives to incarceration for drug offenders. The bill would sunset at the end of fiscal year 2008.
The Maryland legislative session ended on April 6 without passing any of the alcohol tax bills.
State Representative Gretchen Whitmer (D-East Lansing) plans to introduce legislation that would increase the state mark-up on liquor from 65 percent to 74 percent. The estimated revenues of $15.6 million would go to improve fire protection in Lansing and East Lansing, since both cities have a large number of state buildings. The state mark-up has not increased since 1993.
Representative Bill Deeken (R) introduced bi-partisan (6 co-sponsors) legislation (HB 357) that would increase the tax rate on beer from $0.06 to $0.24 per gallon; on wine from $0.42 to $0.78 per gallon; and on liquor from $2.00 to $4.00 per gallon. Proceeds would be deposited into a new fund, the "Fund for the Reduction of Alcohol-Related Problems," from which the legislature may appropriate for that purpose.
Representative Stanley Fisher (R) introduced legislation (HB 318) that would increase the tax on beer and wine and revise the distribution of the revenue collected. The tax on beer would increase approximately $0.27 per six-pack sold, to $0.53 per gallon. The tax on wine will increase from $0.27 to $0.47 per liter. The newest version of the bill greatly reduces the share of revenues designated for substance abuse treatment and prevention programs, instead redirecting a larger portion to the state general fund.
Christopher Harris (D) introduced a bill (HB 751) to increase taxes on alcohol, with some of the proceeds going to fund substance abuse and Fetal Alcohol Syndrome (FAS) programs. The tax increase on beer is based upon the amount of beer produced by a brewery, would range from $0.01 to $0.04 per barrel; wine would increase from $0.27 to $0.273 per liter; and the excise and license taxes on liquor would each increase by one percent. The bill was tabled in the House Taxation Committee.
Representatives Paul Luebke (D), Alice Bordsen (D), and Verla Inko (D) introduced legislation (HB 814) that would increase the beer tax on beer from $0.05 to $0.057 per 12 ounces ($0.60 per gallon up from the current $0.53 per gallon). For liquor, the state mark-up would increase from 25 percent to 28 percent. In addition to increasing the excise taxes, a surtax of $0.05 would be imposed on 12 ounces of beer ($0.53 per gallon), beer with an alcohol content above five percent would be $0.057 on 12 ounces of beer ($0.60 per gallon), $0.21 on a liter of wine, and of $0.24 on a liter of fortified wine. Twelve million dollars from the revenue generated by the surtax would be used for substance abuse treatment and prevention services in the years 2003-2005.
Senator Stephen Metcalf (D) introduced a bill (SB 665) that would add a surtax to excise taxes on beer, wine, and liquor. The surtax on beer would be $0.31 per gallon; on wine, $0.15 per liter. An additional 12 percent would be levied on the wholesale price of liquor. Revenue from the surtax would support mental health, developmental disabilities, and substance abuse services.
Representative Alice Bordsen (D) sponsored legislation (HB 1309) to restore the reduced liquor tax and increase the tax on beer and wine. The proposal sets the excise tax rates at $0.05 per 12-ounce serving of beer; $0.21 per liter of unfortified wine; $0.24 per liter of fortified wine; and 28 percent of the price of liquor sold in state stores. In addition, the bill includes a surtax of $0.05 per 12-ounce serving of beer, $0.21 per liter of unfortified wine, and $0.24 per liter of fortified wine. Some of the revenues collected from excise taxes would go to substance abuse treatment, while the revenues gained from surtaxes would go to the general fund. Sponsors anticipate that the tax increases will raise about $100 million in new tax revenue. This bill was referred to the House Committee on Finance on May 15, 2003.
On June 11, 2003, Senate Democrats proposed increasing alcohol and tobacco taxes to aid the budget deficit. The plan would increase taxes on beer by $0.05 per 12-ounces and on wine by $0.13 per liter, while the mark-up on liquor would increase by 6 percent, from 25 percent to 31 percent. The increases from alcohol and tobacco taxes are expected to generate about $330 million in revenue. On June 30, 2003, Governor Mike Easley approved the budget proposal from the House and Senate. Alcohol tax increases are no longer in it.
Senator Dave Landis (D), Chairman of the state Senate Revenue Committee, introduced legislation (LB 283) to raise $10 million in new revenue. The proposal would increase taxes on beer from $0.23 to $0.36 per gallon; wine from $0.75 to $1.20 per gallon; and liquor from $3.00 to $4.75 per gallon.
Senator Jim Jensen (R) introduced a bill (LB 338) that would increase the tax on beer from $0.25 to $0.41 per gallon; wine (less than 14 percent alcohol) from $0.75 to $1.35 per gallon; wine (over 14 percent alcohol) would be $2.45 per gallon; and liquor would increase from $3.00 to $5.10 per gallon. The proposal is estimated to raise $12 million, which would go towards substance abuse treatment and prevention. The bill was indefinitely postponed, as of March 19, 2003.
Senator Nancy Thompson (D) introduced a bill (LB 337) which would add a two percent surtax on all alcoholic beverages sold in restaurants and bars. Approximately $98,000 would be raised and would go towards preventing substance abuse. The bill was indefinitely postponed, as of March 19, 2003.
Senator Kermit Brashear (R) and the Revenue Committee presented LB 759, a bill that would raise about $150 million toward decreasing Nebraska's $761 million budget deficit. The bill would increase the beer tax from $0.23 per gallon to $0.29 per gallon; the wine tax from $0.75 per gallon to $0.95 per gallon, except for wines produced in wine farmeries; and the liquor tax from $3.00 per gallon to $3.75 per gallon. Revenues collected would go into the general fund.
Governor Mike Johanns received the final amended version of LB 759 on May 20, 2003. This version raises beer, wine and liquor taxes by 25 percent. The original bill raised the beer tax from $0.23 per gallon to $0.29 per gallon, instead of the amended $0.31 per gallon.
Although Governor Johanns vetoed the bill, state legislators overrode his veto on May 27, 2003 and enacted alcohol tax increases in the final amended version of LB 759. The changes, reflected above, will go into effect on July 1, 2003.
The Governor's Task Force on Tax Policy recommended a substantial increase in the state's alcohol excise taxes. The Task Force recommended that the tax on beer increase from $0.09 to $0.17 per gallon; wine from $0.40 to $0.76 per gallon; and liquor up to 22 percent alcohol from $0.75 to $1.42 per gallon, and over 22 percent alcohol from $2.05 to $3.87 per gallon. If the recommended actions take effect, excise tax rates, last raised 20 years ago, would increase approximately 89 percent. Legislators introduced bills in both chambers (AB 204, SB 219) to advance the recommendations of the Governor's Task Force. No further action is expected for SB 219.
Last week, Assembly Speaker Richard Perkins (D) proposed the "Universal Business Tax," which includes elements of Governor Guinn's tax package pertaining to liquor-tax increases.
NEW: On June 23, 2003, Governor Kenny Guinn signed legislation to raise a variety of taxes, including a 75 percent increase in alcohol taxes. The rates would increase as follows: on beer from $0.09 per gallon to $0.16 per gallon, on liquor containing greater than 22 percent ABV from $2.05 per wine gallon to $3.60 per wine gallon, on liquor containing between 14 and 22 percent ABV from $0.75 per wine gallon to $1.30 per wine gallon; on liquor containing between 0.5 to 14 percent ABV, from $0.40 to $0.70 per wine gallon. These rate increases, expected to collect about $13.8 million in 2004 and $15.5 million in 2005, will go into effect on August 1, 2003.
State Senator Allen Hurt (R) introduced a bill (SB 155) to increase the state's alcohol excise tax rates, establish an Alcohol Use Remediation Fund, and redistribute a portion of new revenue to the new fund. The excise tax on beer would increase from $0.41 to $1.07 per gallon; on wine from $0.45 to $0.67 per liter; and on liquor from $1.60 to $2.00 per liter. The new Alcohol Use Remediation Fund would fund health-related services through a redistribution of alcohol excise taxes, with 51 ½ percent of the revenues going to the new fund. On February 4, the Senate Public Affairs Committee approved SB 155, 5-0-1, "without recommendation." The bill was defeated in the Senate.
Delegate Jeffery Dinowitz (D) introduced a bill (A 6986) that would increase the excise tax on beer from $0.125 to $0.232 per gallon. Seventy-five percent of the revenues collected would go into the newly established alcohol abuse services fund.
Governor Robert Taft (R), facing a growing deficit as high as $10 billion, proposed an increase in alcohol excise taxes to bring in needed revenue for the state. The tax on beer would double from $0.18 to $0.36 per gallon; wine from $1.00 to $2.00; and liquor from $3.38 to $6.76 per gallon. The tax increase is estimated to raise $160 million in new revenues. The Ohio legislature rejected Governor Taft's proposal to raise excise taxes on alcoholic beverages.
Representative Tom Butler (R)
introduced a bill (HB 2804)
that would increase the beer tax by $0.10 per 12-ounce beer or $33.07 per barrel, and increase the wine tax by $0.02 per
Representative Jackie Dingfelder (D) and Senator William Morrisette (D) offered a bill (HB 3258) to increase the beer tax from $2.48 to $23.17 per 31-gallon barrel ($0.08 per gallon to $0.75 per gallon) and wine tax from $0.67 to $0.75 per gallon. This increase would raise an estimated $43 million in revenues to fund state-provided health care and county programs for the prevention and treatment of alcohol and drug dependency, mental illness, and for alcohol and drug-related law enforcement.
The Revenue Committee introduced a bill (HB 3500) that would increase the tax on beer from $2.60 to $16.45 per 31-gallon barrel (from $0.08 to $0.53 per gallon), and on wine from $0.67 to $0.77 per gallon. Small U.S. producers of beer and wine would be exempted from taxation (the first 20,000 barrels of beer and 40,000 liters of wine produced). Fifty percent of the revenues would fund substance abuse and mental health prevention and treatment.
Representative Robert Godshall (R) introduced legislation (HB 170) that essentially removes the 18 percent mark-up on liquor and wine paid by hotels, restaurants, clubs. The state control system currently charges this mark-up on the price of liquor and wine.
Representative Larry Sather (R) introduced a bill (HB 154) to cut the state mark-up from 18 percent to 12 percent. The revenue collected will no longer go to the General Fund, but would go into the Pennsylvania Emergency Management Agency to be used to support fire and rescue companies.
Pennsylvania's Governor Ed Rendell (D) proposed increasing the malt beverage tax rate from $0.08 to $0.25 per gallon. The current 'penny-a-pint beer tax' has held at $0.08 per gallon since 1947. The proposed rate increase is expected to raise about $55 million per year.
Pittsburgh Mayor Tom Murphy (D) proposed a 10 percent sales tax on all alcoholic beverages sold within the city. Pittsburgh faces a $60 million deficit in 2003. The proposed sales tax, approved by City Council, would raise an estimated $10 million in revenue. Prior to enactment, the state legislature needs to approve the tax. Pittsburgh has a potential strong supporter in new Governor Ed Rendell (D). As a past mayor of Philadelphia, he successfully implemented a similar sales tax on alcoholic beverages in that city.
Senator Ralph Anderson (D) introduced legislation (SJ 93) to increase the excise taxes on beer, wine, and liquor. The proposed legislation would raise current tax rates on beer from $0.77 to $1.54 per gallon; wine from $0.90 to $1.80 per gallon; and liquor from $2.72 to $5.44 per gallon. Fifty percent of revenues would be dedicated to health care for low income families, the remainder to the general fund.
Superintendent of Education Inez Tenenbaum (D) has been working with state legislators to propose several tax hikes, including a $0.02 increase in beer/wine taxes, to raise money for public schools.
Governor Mike Rounds (R) recently announced that he is seeking a modest increase in excise taxes on beer, wine and spirits. The tax rate on beer would increase from $0.27 per gallon to $0.42 per gallon; on wine from $0.93 to $1.43 per gallon; and on liquor from $3.93 to $6.05 per gallon. The proposal would raise approximately $4 million per year. On February 4, Representative Bill Peterson (D) and Senator Eric Bogue (R) introduced Governor Rounds' proposal as HB 1270. The bill was rejected by the House.
Two other bills introduced in the legislature, HB 1204 and SB 186, died in the House and Senate, respectively. The former would have imposed a "law enforcement surtax" of 12 percent on the gross receipts from the sale of alcoholic beverages -- the equivalent of $0.25 per drink -- in addition to the four percent retail sales and use tax imposed on on-sale sales of alcoholic beverages. The latter would have added a $0.04 tax per drink at the wholesale level for county law enforcement activities.
State Representative Wayne Christian (R) introduced HB 2917 to triple the state tax on French wine from its current $0.204 per gallon to about $0.60 per gallon. The tax on French wine sold in restaurants would also rise from 14 percent to 42 percent.
Senator Michael Waddoups (R) introduced legislation (SB 66) to raise the state's tax on beer from $11.00 to $14.00 per 31-gallon barrel of beer. As a result, revenue would increase by approximately $2.5 million per year for city and county law enforcement and treatment. The revenue would be deposited in the Alcoholic Beverage Enforcement and Treatment Restricted Account and be divided among the state, counties, and cities. The Senate passed the bill on February 18, 2003. On March 3, 2003, the House approved the bill.
Senator John Valentine (R) introduced a bill (SB 153) that will increase the state's markup on liquor by three percent. The markup would increase from 61 to 64 percent (first increase since 1983). It should be noted this bill is 267 pages in length.
Governor Mike Leavitt of Utah signed two bills, SB 66 and SB 153, on March 24, increasing the state's taxes on beer -- from $11.00 per 31-gallon barrel to $12.80 per 31-gallon barrel (or, $0.35 per gallon to $0.41 per gallon) -- and hiking the state's markup on liquor by three and one-half percent (Utah is a control state). The increase in markup is the first since 1983 and is part of a major revision of the state's alcohol laws. Both laws go into effect July 1, 2003.
The General Assembly and Governor approved a five percent increase in the state mark-up on liquor. The price increase became effective April 1, 2003.
Delegate Clifton Woodrum (D) introduced a bill (HB 2047, The Omnibus Fiscal Emergency Recovery Act of 2003) to increase the beer tax by $0.01 per 12-ounce container. Revenue would go to the general fund. The bill, which would have been effective for 2 years -- from July 1, 2003 to July 1, 2005 -- was defeated in the House Finance Committee.
The Virginia legislative session ended without an increase in the beer tax.
The Committee on Health and Welfare introduced bill HB 429, which would raise the tax on beer from $0.265 per gallon to $0.48 per gallon to provide additional state revenues of approximately $3 million. The revenue would be appropriated to substance abuse prevention, treatment, and recovery programs.
Senate Republican Leader John Bloomer announced the Senate Comprehensive Substance Abuse Plan, an expansion of Governor James Douglas' (R) plan. The plan would increase alcohol taxes to provide funds for substance abuse prevention, treatment, and enforcement. Proposed increases include: raising the beer excise tax from $0.26 per gallon to $0.48 per gallon ($0.02 increase per 12-ounce can); wine tax would go up from $0.55 per gallon to $0.65 per gallon; liquor tax would rise from 25 percent of the sale price to 26.5 percent of the sale price.
The House gave preliminary approval to H 462, which would raise the sales tax from five percent to six percent, and extends it to cover beer. Revenues generated would benefit education funding. The Senate voted preliminary approval to the bill on May 12, 2003.
Representative Mary Lou Dickerson (D) introduced a bill (HB 1255) to raise the excise tax on beer from $2.00 to $24.36 per 31-gallon barrel, providing the state with additional revenue of more than $70 million. Each barrel also would be assessed an extra $1.30 (to double the current assessment per 31-gallon barrel) to support law enforcement costs of counties, cities, towns, and border areas. That measure would double current revenues to collect more than $8 million. State microbreweries would be exempt from taxation on the first 60,000 barrels produced.
According to the Associated Press, the House Committee on Finance approved HB 2267, raising the retail sales tax on liquor to a rate that would up the price on a bottle of liquor by five percent. The increase is expected to net $37 million in new revenue for the student achievement fund. Click here for summary information on HB 2267.
On May 15, 2003, the House passed a budget proposal that included a $14 million increase in state liquor-store mark-ups.
Delegate Mitch Carmichael (R) introduced a bill (HB 3159) to increase the tax on beer from $5.50 to $7.75 per 31-gallon barrel ($0.18 to $0.25 per gallon). The sales tax on liquor would increase from five percent to seven and one-half percent. The sales tax on wine would rise from $0.2646 to $0.3969 per liter. Revenues will be deposited in the state's general fund. The bill did not pass.
The Labor, Health, and Social Services Committee of the Wyoming Legislature drafted legislation (HB 0012) that would raise the excise tax on beer from $0.02 per gallon to $0.08 per gallon, the first increase in the beer tax since 1934. The increase would put Wyoming on par with Colorado, Kentucky, and Pennsylvania. Only beer states Wisconsin and Missouri have a lower tax rate, at $0.06 per gallon. The House Revenue Committee voted down HB 0012 on January 29, 2003.
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Center for Science in the Public Interest
Alcohol Policies Project
1220 L St. NW, Suite 300
Washington, DC 20005
Phone: 202-332-9110 * Fax: 202-265-4954 * Web: www.cspinet.org/booze