AI-assisted research summary: The board may issue a tasting room extension license for a qualifying public event, and the license lets the holder sample and retail-sell its own manufactured alcoholic beverage subject to size limits and tax rules.
(a) For purposes of this section, a “public event” is any event sponsored by a private or nonprofit organization lasting no longer than three consecutive days, to which the public is invited, whether free or upon payment for admission, including, but not limited to, a farmers market, music festival, art festival, or other exhibition to which vendors may be invited to display and sell their products. (b)(1) Upon application to the board upon a form prescribed by the board, at least 20 days in advance of the event and accompanied by a nonrefundable fee not to exceed one hundred fifty dollars ($150), the board may issue a tasting room extension license to an applicant that is licensed under this chapter. (2) A tasting room extension license issued to a licensee under this chapter authorizes the recipient to do all of the following with respect to an alcoholic beverage manufactured on the recipient’s premises at a public event: a. Dispense samples of the alcoholic beverage to event attendees from an original container, of no more than one-half ounce in the case of liquor, four ounces in the case of beer, and one and one-half ounces in the case of table wine. b. Sell the alcoholic beverage at retail, packaged for consumption off the event site in accordance with state and federal laws and regulations, including, but not limited to, federal regulations related to standard of fill: 1. For liquor, in bottles not to exceed a total of 4.5 liters per customer per day; 2. For beer, in bottles or cans not to exceed a total of 864 ounces per customer per day; or 3. For table wine, a total not to exceed twelve 750-milliliter bottles per customer per day. (c) A tasting room extension licensee may not sell any alcoholic beverage to retailers or sell alcoholic beverages that the licensee does not manufacture. (d) A tasting room extension licensee who is licensed pursuant to this article may only dispense samples or sell for consumption pursuant to subsection (b), one type of alcoholic beverage that it manufactures. (e) The board may issue a tasting room extension license upon submission by the applicant of the following: (1) Proof of compliance with any municipal or county license or permit requirement. (2) Proof of registration, including payment of a booth fee as acknowledged by the event sponsor, to include defining the area under each applicant’s exclusive control. (3) Proof of liquor liability insurance, including a written statement from the applicant’s liquor liability insurer that the applicant’s existing policy covers the activities of the applicant at the public event. (f) Any licensee under this chapter shall be limited to no more than 12 tasting room extension licenses per calendar year. (g)(1) A tasting room extension licensee shall collect and remit all state and local sales and use taxes and all excise and other taxes due, pursuant to Article 2, 3, or 4 as applicable, on the sale of the alcoholic beverage by the participant licensee to customers at retail. (2) Notwithstanding subdivision (1), a tasting room extension licensee that also sells an alcoholic beverage at retail, in a method and manner established by the Department of Revenue, may include the collection and remittance of all state and local taxes due on the sale of the alcoholic beverage sold at the public event in the same method and manner as other sales of the same alcoholic beverage at retail. (3) Nothing in this section shall be construed to alter in any way the distribution of revenue from a tax levied pursuant to a local law. (h) The board may adopt rules and prescribe forms to implement and enforce this section.